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.

Find out more

GST and medical aids and appliances

End of find out more
    Last modified: 22 May 2014QC 16264