A New Tax System (Goods and Services Tax) Act 1999
A supply of * hospital treatment is GST-free . (2)
However, a supply of * hospital treatment is not GST-free to the extent that it relates to a supply of a * professional service that, because of subsection 38-7(2) , is not GST-free. (3)
A supply of goods is GST-free if it is a supply that is directly related to a supply of * hospital treatment that is:
(a) GST-free because of subsection (1) ; and
(b) supplied by, or on behalf of, the supplier of the hospital treatment.