GST and other health services

Health services that are not medical services are GST-free if they are:

• a listed health service (see Which health services are eligible?)
• performed by a recognised health professional (see Who is a recognised health professional?)
• accepted in the relevant health profession as necessary and appropriate to treat the patient or recipient of the service (see What is appropriate treatment?).

This fact sheet only covers health services. For information about the GST treatment of medical services, refer to GST and medical services (NAT 4649).

Which health services are eligible?

For a health service (that is not a medical service) to be GST-free, it must be one of the following:

• an Aboriginal or Torres Strait Islander health service
• acupuncture
• audiology or audiometry
• chiropody
• chiropractic
• dental
• dietary
• herbal medicine (including traditional Chinese herbal medicine)
• naturopathy
• nursing
• occupational therapy
• optometry
• osteopathy
• paramedical
• pharmacy
• psychology
• physiotherapy
• podiatry
• speech pathology
• speech therapy
• social work.

The services must be one of the listed services and cannot just be similar to one of these services.