A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-B - Health  

38-10   Other health services  

(1)  

A supply is GST-free if:

(a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and

(b) the supplier is a * recognised professional in relation to the supply of services of that kind; and

(c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the * recipient of the supply.

Health services
Item	Service
1	Aboriginal or Torres Strait Islander health
2	Acupuncture
3	Audiology, audiometry
4	Chiropody
5	Chiropractic
6	Dental
7	Dietary
8	Herbal medicine (including traditional Chinese herbal medicine)
9	Naturopathy
10	Nursing
11	Occupational therapy
12	Optometry
13	Osteopathy
14	Paramedical
15	Pharmacy
16	Psychology
17	Physiotherapy
18	Podiatry
19	Speech pathology
20	Speech therapy
21	Social work

(2)  
However, a supply of a pharmacy service is not GST-free under subsection (1) unless it is:

(a) a supply relating to a supply that is GST-free because of section 38-50 ; or

(b) a service of conducting a medication review.

(3)  
A supply of goods is GST-free if:

(a) it is made to a person in the course of supplying to the person a service the supply of which is GST-free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1) ); and

(b) it is made at the premises at which the service is supplied.

(4)  
A supply of goods is GST-free if:

(a) it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1) ; and

(b) it is supplied, and used or consumed, at the premises at which the service is supplied.

(5)  
A supply is GST-free if it is provided by an ambulance service in the course of the treatment of the * recipient of the supply.