GST and acupuncture, naturopathy and herbal medicine services

More information

For more information about how GST applies to medical and other health goods and services, refer to:

• GST and medical services (NAT 4649)
• GST and other health services
• GST and medical aids and appliances (NAT 4651)
• Goods and Services Tax Industry Issues - Health Industry Partnership
• Recognised professionals
• Herbal formulae supplied by an acupuncturist
• Goods supplied 'in the course of supplying' a GST-free medical service
• Additional requirement for goods supplied 'in the course of supplying' a GST-free 'other health service' (herbal medicine and naturopathy only)
• GSTD 2012/4 What is 'hospital treatment' for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?
• phone 13 28 66
• write to us at

Australian Taxation Office
PO Box 3524
ALBURY  NSW  2640.

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.

If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:

• TTY users, phone 13 36 77 and ask for the ATO number you need
• Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
• internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.