A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-B
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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 .
However, a supply of re-insurance is not GST-free under this section.
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.
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