Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)
Schedule 1 GST-free health supplies
A New Tax System (Goods and Services Tax) Act 1999
9 Application of amendments
(1) The amendments made by this Schedule apply in relation to supplies of services to:
(a) insurers; or
(b) operators of compulsory third party schemes; or
(c) Australian government agencies;
made on or after 1 July 2012.
(2) Subsection 38-60(4) of the A New Tax System (Goods and Services Tax) Act 1999 applies in relation to agreements made before, on or after 1 July 2012.