• 2.a.4. Naturopathy and Herbal Medicine are services listed in the Table in section 38-10(1) items 8 and 9. The practice of naturopathy and herbal medicine includes iridology as a diagnostic technique, which is generally accepted in naturopathy and herbal medicine as being for appropriate treatment. A naturopath and herbalist for the purpose of preserving, restoring or improving the physiological wellbeing of a patient would use iridology. Does the ATO agree that iridology performed by a naturopath or herbalist would be GST-free?

    Non-interpretative – straight application of the law.

    Based on the above facts if iridology is a diagnostic technique of ‘Naturopathy’ and ‘Herbal medicine’, it will beof a service of a kind within section 38-10(1)(a). The service will be GST-free if:

    1. it is generally accepted by *recognised professionals in ‘Naturopathy’ and ‘Herbal medicine’ that iridology is necessary for the appropriate treatment of the recipient of the supply, and
    2. the *recognised professional supplies either Naturopathy or Herbal Medicine services and is skilled in its application.
      Last modified: 16 Oct 2013QC 16330