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  

38-20   Hospital treatment  

A supply of * hospital treatment is GST-free .

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.

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.

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