Are goods supplied as part of health services GST-free?
Except when supplied by optometrists, pharmacists, naturopaths or herbal medicine practitioners (including traditional Chinese herbal practitioners), goods supplied by a health professional as part of a GST-free health service, are GST-free if they are:
- supplied to the patient at the same time as the GST-free health service
- individually customised or manipulated for treating that particular patient's illness or disability
- essential for treating that patient during that particular consultation.
Example 2: supply of goods to a patient
Leah is a registered nurse who treats a patient's injury during a consultation by applying a bandage. The consultation is GST-free and the bandage is also GST-free.
End of example
Goods supplied to a person in the course of supplying optometry or pharmacy services may be GST-free under other provisions, such as GST-free medical aids or appliances or GST-free drugs and medicinal preparations.