1.a.21. What is the GST status of the reversal of a sterilisation procedure - there is a rebate for sterilisation but not reversal.

Non-interpretative – straight application of the law.

The reversal of a sterilisation procedure supplied by a medical practitioner will be GST-free under section 38-7, where it is ‘generally accepted in the medical profession as being necessary for the appropriate treatment of the recipient of the supply’. It is anticipated that for some cases, bearing in mind the medically relevant facts, such a reversal for a person would be appropriate treatment.