Information on GST-free health goods and services other than home care

To find out other ways that health goods and services can be GST-free, you may find the following information useful:

• Medical services
  • section 38-7 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)
  • GST and health – medical services
• Other health services
  • section 38-10 of the GST Act
  • GST and health – other health services
• Other government-funded health services – section 38-15 of the GST Act
• Hospital treatment
  • section 38-20 of the GST Act
  • GSTD 2012/4 Goods and services tax: What is 'hospital treatment' for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?
• Residential care
  • section 38-25 of the GST Act
  • GST and residential care
  • GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostel  
• Services for which a flexible care subsidy is payable to the supplier under the Aged Care Act 1997 – section 38-35 of the GST Act
• Disability support provided to National Disability Insurance Scheme (NDIS) participants
  • section 38-38 of the GST Act
  • GST and health – National Disability Insurance Scheme
• Services for which the supplier receives funding under the Disability Services Act 1986 or under a complementary state law or territory law – section 38-40 of the GST Act
• Medical aids and appliances
  • section 38-45 of the GST Act
  • GST and health – medical aids and appliances
• Drugs and medicinal preparations – section 38-50 of the GST Act
• Private health insurance – section 38-55 of the GST Act.