Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 2 GST-free supplies
A New Tax System (Goods and Services Tax) Act 1999
7 Section 195-1 (definition of medical service )
Repeal the definition, substitute:
medical service means:
(a) a service for which medicare benefit is payable under Part II of the Health Insurance Act 1973; or
(b) any other service supplied by or on behalf of a *medical practitioner or *approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the *recipient of the supply.