GST-free health supplies - overview

Introduction

Schedule 1 to the Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 has amended the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) to ensure that certain supplies by a health care provider are GST-free.

This overview provides a summary of the changes for suppliers of health-related goods and services that are made to:

• insurers (with GST-free private health insurance and taxable insurance policies)
• operators of statutory compensation schemes and compulsory third party schemes
• Australian government agencies.

These changes apply from 1 July 2012.