1.c. Goods supplied 'in the course of supplying' a GST-free *medical service
This issue is a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953.
Section 38-7(3) provides that a supply of goods is GST-free if:
- it is made to an individual in the course of supplying to him or her a *medical service the supply of which is GST-free, and
- it is made at the premises at which the medical service is supplied.
The above requires interpretation of what is meant by a supply of goods ‘made to an individual in the course of supplying to him or her, a *medical service the supply of which is GST-free’.
This phrase is interpreted to require that the goods are supplied at the same point in time at which the GST-free *medical service is supplied and that the goods have been either:
- customised or manipulated for the exclusive treatment of the illness or disability of the particular patient who is the recipient of the GST-free *medical service, or
- necessarily utilised as an integral part of the patient’s treatment, required immediately during that specific attendance.
Related questions - The following questions explore what is within the concept of goods supplied ‘in the course of supplying to him or her, a *medical service the supply of which is GST-free’ for the purposes of section 38-7. None of the questions and answers should be read in isolation but rather as part of the whole of the information contained within this document.