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  

38-7   Medical services  

(1)  
A supply of a * medical service is GST-free .

(2)  
However, a supply of a * medical service is not GST-free under subsection (1) if:


(a) it is a supply of a * professional service rendered in prescribed circumstances within the meaning of regulation 14 of the Health Insurance Regulations made under the Health Insurance Act 1973 (other than the prescribed circumstances set out in regulations 14(2)(ea), (f) and (g)); or


(b) it is rendered for cosmetic reasons and is not a * professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 .

(3)  
A supply of goods is GST-free if:


(a) it is made to an individual in the course of supplying to him or her a * medical service the supply of which is GST-free; and


(b) it is made at the premises at which the medical service is supplied.




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