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  • 3.c.4. Are meals provided by a hospital GST-free when it is contracted out?

    For source of ATO view, refer to:

    • GSTD 2012/4 (formerly issue 3.a in this issues register)
    • Part 3 of GSTR 2006/9 – Goods and services tax: supplies.

    If the *hospital treatment is GST-free and the hospital contracts out the meal service, the meals are being provided on behalf of the hospital and will be GST-free to a patient. However, the supply from the contractor to the hospital will not be GST-free.

      Last modified: 16 Oct 2013QC 16330