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