6.a.2. Is private health insurance GST-free?

Non-interpretative – straight application of the law.

Section 38-55(1) provides that 'A supply of *private health insurance is GST-free'. 'Private health insurance' is defined in section 195-1 as:

'... insurance provided under a contract of insurance that was entered into by a private health insurer (within the meaning of the Privatel Health Insurance Act 2007) in the course of carrying on health insurance business (within the meaning of Division 121 of that Act).'