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  

38-15   Other government funded health services  
A supply is GST-free if:

(a) it is a supply of a health service in connection with a supply that is GST-free because of section 38-7 or 38-10 ; and

(b) the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply of the health service; and

(c) the supply of the health service is of a kind determined in writing by the * Health Minister .

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