2.d. Supplies 'provided by an ambulance service in the course of the treatment of the *recipient of the supply'.

Non-interpretative – straight application of the law.

Ambulance services are GST-free pursuant to section 38-10(5). The section provides that ‘a supply is GST-free if it is provided by an ambulance service in the course of the treatment of the *recipient of the supply’. Also refer to GSTR 2006/9 – Goods and services tax: supplies, for the ATO view on determining who is the recipient of the supply.

Related questions

The following questions explore what is within the concept of supplies ‘provided by an ambulance service in the course of the treatment of the *recipient of the supply’. 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.