2.b.2. A recognised professional prescribes and dispenses vitamins and herbs for a condition. Will these goods supplied at that time be GST-free?

For source of ATO view, refer to issue 1.c of this issues register.

If the vitamins and herbs are customised or manipulated for the exclusive treatment of the illness or disability of the particular patient who is the recipient of the GST-free other health service they may be GST-free. They would also have to be dispensed by a *recognised professional (as defined) in relation to the supply of services of the following to be GST-free under section 38-10(3):

Finally the supply will have to be made at the same point in time as the GST-free other health service and made at the premises at which that service is supplied.

For the goods supplied by a *recognised professional of ‘Herbal medicine (including traditional Chinese herbal medicine)’ and ‘Naturopathy’ to be GST-free the supply would need to meet the elements outlined for section 38-10(3) and only the portion used or consumed at the premises where the service is provided (in accordance with the interpretation given in Issue 2.c. below) will be GST-free.