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  • 1.a.7. What is the GST status of medical services provided in Australia to non-Australian patients?

    Non-interpretative – straight application of the law.

    A *medical service supplied in Australia to a non-Australian patient will be GST-free under the second limb, provided it is ‘appropriate treatment’ and the other elements of section 38-7 are met.

      Last modified: 16 Oct 2013QC 16330