1.a.16. What is the GST position in relation to checkups, immunisations, pap smears and breast-cancer screening?
Non-interpretative – straight application of the law.
Checkups, immunisations, pap smears and breast-cancer screening will be GST-free under section 38-7.
If a Medicare benefit is payable, the service is GST-free under the first limb of the definition of a *medical service.
If a Medicare benefit is not payable, these services fall within the second limb of the definition and are GST-free where all the elements of section 38-7 are satisfied.