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

Part 5 - Special transitional rules  

21   Acupuncture, naturopathy and herbal medicine  

(1)  
Paragraph 38-10(1)(b) of the GST Act does not apply in relation to a supply of a service of:


(a) acupuncture; or


(b) naturopathy; or


(c) herbal medicine (including traditional Chinese herbal medicine);

if the service is performed before 1 July 2003.

(2)  
However, such a service of acupuncture, naturopathy or herbal medicine performed before 1 July 2003 is not GST-free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires.

(3)  
The requirements may relate to one or more of the following:


(a) educational qualifications;


(b) membership of a professional body;


(c) any other qualifications.




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