• Is massage therapy GST-free?

    If you supply massage therapy alone, it is not GST-free because it is not listed as other health services in the GST Act.

    However, you can supply massage therapy GST-free if:

    • you supply it as part of a listed complementary health service
    • you are a recognised professional in one of the listed complementary health services who is also trained in massage therapy
    • the listed complementary health service profession considers the massage to be a standard technique or component treatment for that listed complementary health service
    • the listed complementary health service profession accepts it as being necessary for the appropriate treatment of the patient.
    Attention

    Massage therapy may also form part of some other GST-free services, for example, physiotherapy.

    End of attention
      Last modified: 22 May 2014QC 16264