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