2.c. Additional requirement for goods supplied 'in the course of supplying' a GST-free 'other health service' (herbal medicine and naturopathy only)

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

The phrase ‘it is supplied, and used or consumed, at the premises at which the service has been supplied’ appears in section 38-10(4)(b) which is an additional second element of the section and must be read together with the first element in section 38-10(4)(a). Section 38-10(4) relates only to supplies of goods made to a person in the course of supplying Herbal medicine or Naturopathy services as referred to in item 8 and 9 of the table in section 38-10(1).

It is considered that ‘used’ in this context means ‘completely used or exhausted’ at the premises and ‘consumed’ in this context means ‘completely consumed or ingested’ at the premises. If the goods are only partially used or consumed at the premises, it is considered that only that portion used or consumed at the premises will satisfy section 38-10(4).

Related questions

The following questions explore what is within the concept of whether goods are ‘supplied, and used or consumed, at the premises at which the service has been supplied’ for the purposes of section 38-10(4). None of the questions and answers should be read in isolation but rather as part of the whole of the information contained in this document.