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  

38-47   Other GST-free health goods  

(1)  
A supply is GST-free if it is a supply of goods of a kind that the * Health Minister , by determination in writing, declares to be goods the supply of which is GST-free.

(2)  
However, a supply is not GST-free under subsection (1) if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.