1.c. Goods supplied 'in the course of supplying' a GST-free *medical service

This issue is a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953.

Section 38-7(3) provides that a supply of goods is GST-free if:

32. it is made to an individual in the course of supplying to him or her a *medical service the supply of which is GST-free, and
33. it is made at the premises at which the medical service is supplied.

The above requires interpretation of what is meant by a supply of goods ‘made to an individual in the course of supplying to him or her, a *medical service the supply of which is GST-free’.

This phrase is interpreted to require that the goods are supplied at the same point in time at which the GST-free *medical service is supplied and that the goods have been either:

34. customised or manipulated for the exclusive treatment of the illness or disability of the particular patient who is the recipient of the GST-free *medical service, or
35. necessarily utilised as an integral part of the patient’s treatment, required immediately during that specific attendance.

Related questions – The following questions explore what is within the concept of goods supplied ‘in the course of supplying to him or her, a *medical service the supply of which is GST-free’ for the purposes of section 38-7. None of the questions and answers should be read in isolation but rather as part of the whole of the information contained within this document.