• GST and other health services

    Health services that are not medical services are GST-free if they are:

    Further information

    This fact sheet only covers health services. For information about the GST treatment of medical services, refer to GST and medical services .

    End of further information

    Which health services are eligible?

    For a health service (that is not a medical service) to be GST-free, it must be one of the following:

    • an Aboriginal or Torres Strait Islander health service
    • acupuncture
    • audiology or audiometry
    • chiropody
    • chiropractic
    • dental
    • dietary
    • herbal medicine (including traditional Chinese herbal medicine)
    • naturopathy
    • nursing
    • occupational therapy
    • optometry
    • osteopathy
    • paramedical
    • pharmacy
    • psychology
    • physiotherapy
    • podiatry
    • speech pathology
    • speech therapy
    • social work.

    The services must be one of the listed services and cannot just be similar to one of these services.

    End of attention
      Last modified: 22 May 2014QC 16264