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.
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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.