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  

38-55   Private health insurance etc.  

(1)  
A supply of * private health insurance is GST-free .

(2)  
A supply of insurance against liability to pay for services supplied by ambulance is GST-free .

(3)  

However, a supply of re-insurance is not GST-free under this section.