1.c.2. Where an attendance takes place at a patients' premises, will any goods supplied at that time be GST-free?

Non-interpretative – straight application of the law.

Yes, goods will be GST-free if they are supplied at the premises at which the GST-free *medical service is supplied, which may in certain instances take place at the patients premises.

Additionally, in order to be GST-free the goods must be supplied at the same point in time at which the GST-free *medical service is supplied and the goods must have been either:

  1. 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
  2. necessarily utilised as an integral part of the patient’s treatment required immediately during that specific attendance.
    Last modified: 16 Oct 2013QC 16330