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

Part 5 - Special transitional rules  

21   Acupuncture, naturopathy and herbal medicine  

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.

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.

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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