- GST Issues Registers
- Health Industry PartnershipOpens in a new window – for guidance on issues identified during industry consultation in the past
- Medical services
- Other health services
- Other government-funded health services – Section 38-15Opens in a new window of the GST Act
- Hospital treatment
- Section 38-20Opens in a new window of the GST Act
- GSTD 2012/4Opens in a new window Goods and services tax: What is 'hospital treatment' for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?
- Residential care
- Section 38-25Opens in a new window of the GST Act
- GST and residential care
- GSTR 2012/3Opens in a new window Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostel
- Home care
- Section 38-30Opens in a new window of the GST Act
- GST and home care
- Services for which a flexible care subsidy is payable to the supplier under the Aged Care Act 1997 – Section 38-35Opens in a new window of the GST Act
- Disability support provided to NDIS participants
- Section 38-38Opens in a new window of the GST Act
- GST and health – National Disability Insurance Scheme
- Services for which the supplier receives funding under the Disability Services Act 1986 or under a complementary state law or territory law
- Section 38-40Opens in a new window of the GST Act
- Medical aids and appliances
- Section 38-45Opens in a new window of the GST Act
- GSTR 2021/2Opens in a new window Goods and services tax: adjustable beds, pressure management mattresses and pressure management overlays
- Medical aids and appliances
- Drugs and medicinal preparations
- Section 38-50Opens in a new window of the GST Act
- Private health insurance
- Section 38-55Opens in a new window of the GST Act
- Third party procured GST-free health supplies
Further information on GST-free health goods and services
Additional resources for GST-free health goods and services.
Last updated 17 August 2023
QC16263