2.b.1. Where an attendance takes place at a client's premises, will any goods supplied at that time be GST-free?
For source of ATO view, refer to issue 1.c of this issues register
Yes, goods will be GST-free if they are supplied at the premises at which the GST-free ‘other health 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 ‘other health service’ is supplied and the goods must 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 ‘other health service’, or
- necessarily utilised as an integral part of the patient's treatment required immediately during that specific attendance.
For section 38-10(4), additionally the goods must be ‘used or consumed’ at the premises as described below in Issue 2.c.