3.c.6. Will the provision of dietary supplements to patients be GST-free?

Non-interpretative – straight application of the law.

Where the provision of a dietary supplement is part of a meal provided by the hospital in the course of providing GST-free ‘hospital treatment’ or is directly related to the nursing care of a patient (receiving GST-free ‘hospital treatment’) it will be GST-free.

If the provision of the dietary supplement is not GST-free under the GST provisions dealing with Health, the dietary supplement may be GST-free under the Food provisions contained in subdivision 38-A. For example, beverages, and ingredients for beverages, of a kind marketed principally as food for infants or invalids are GST-free (see section 38-2, section 38-4 and item 13 of Schedule 2).