4.a.7. Where a person hires or purchases goods through a hospital which are not listed in Schedule 3, will the goods be GST-free?
Non-interpretative – straight application of the law.
The hire or purchase of goods not listed in Schedule 3 will not be GST-free under section 38-45. Goods which are not listed in Schedule 3 may be GST-free under subsection 38-20(1) where they are used to manage a disease, injury or condition of a hospital patient as part of the supply of hospital treatment to that patient or under subsection 38-20(3) where the goods supplied are directly related to GST-free hospital treatment.