3.b. ‘*Hospital treatment’ that relates to ‘*medical services’ rendered for 'cosmetic reasons'
Non-interpretative – straight application of the law.
Subsection 38-20(2) provides that a supply of *hospital treatment is not GST-free to the extent that it relates to a supply of a *professional service that, because of subsection 38-7(2), is not GST-free. Subsection 38-7(2) relates to certain supplies of *medical services which are not GST-free. This includes services in relation to tattoo removal and services rendered for cosmetic reasons for which a Medicare benefit is not payable.
The following questions explore what is within the concept of whether ‘*hospital treatment’ relates to a ‘*medical service’ which has been ‘rendered for cosmetic reasons’ for the purposes of subsection 38-20(2). None of the questions and answers should be read in isolation but rather as part of the whole of the information contained in this document.