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GST and health

Use this guide to help you work out what health services and equipment are GST-free.

Last updated 17 August 2023

Find out the conditions that apply for medical services that are GST-free.

Check if your health services are GST-free and view the listed health services.

It is important to know the recipient of a health supply when determining its GST treatment.

What appropriate treatment means for health professionals and conditions for GST-free treatment.

Some supplies through third parties can also qualify for GST-free treatment.

Check the conditions that apply for GST-free treatment of medical aids and appliances.

Check the conditions for GST-free treatment of health goods.

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