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GST and health

Use this guide to help you work out what health services and equipment are GST-free.

Last updated 17 August 2023

Medical services
Find out the conditions that apply for medical services that are GST-free.

Other health services
Check if your health services are GST-free and view the listed health services.

Recipient of the supply
It is important to know the recipient of a health supply when determining its GST treatment.

Appropriate treatment
What appropriate treatment means for health professionals and conditions for GST-free treatment.

Goods supplied as part of a GST-free health service
Work out the treatment of goods supplied as part of a GST-free health service.

Supply of services through a third party
Some supplies through third parties can also qualify for GST-free treatment.

National Disability Insurance Scheme
Check the GST-free status of NDIS supplies.

Medical aids and appliances
Check the conditions that apply for GST-free treatment of medical aids and appliances.

Health goods
Check the conditions for GST-free treatment of health goods.

Further information on GST-free health goods and services
Additional resources for GST-free health goods and services.