A New Tax System (Goods and Services Tax) Act 1999
A supply is GST-free if:
(a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and
(b) the supplier is a * recognised professional in relation to the supply of services of that kind; and
(c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the * recipient of the supply.
| Health services | |
| Item | Service |
| 1 | Aboriginal or Torres Strait Islander health |
| 2 | Acupuncture |
| 3 | Audiology, audiometry |
| 4 | Chiropody |
| 5 | Chiropractic |
| 6 | Dental |
| 7 | Dietary |
| 8 | Herbal medicine (including traditional Chinese herbal medicine) |
| 9 | Naturopathy |
| 10 | Nursing |
| 11 | Occupational therapy |
| 12 | Optometry |
| 13 | Osteopathy |
| 14 | Paramedical |
| 15 | Pharmacy |
| 16 | Psychology |
| 17 | Physiotherapy |
| 18 | Podiatry |
| 19 | Speech pathology |
| 20 | Speech therapy |
| 21 | Social work |
View history note
Hide history note(2)
However, a supply of a pharmacy service is not GST-free under subsection (1) unless it is:
(a) a supply relating to a supply that is GST-free because of section 38-50 ; or
(b) a service of conducting a medication review.
(3)
A supply of goods is GST-free if:
(a) it is made to a person in the course of supplying to the person a service the supply of which is GST-free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1) ); and
(b) it is made at the premises at which the service is supplied.
(4)
A supply of goods is GST-free if:
(a) it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1) ; and
(b) it is supplied, and used or consumed, at the premises at which the service is supplied.
(5)
A supply is GST-free if it is provided by an ambulance service in the course of the treatment of the * recipient of the supply.
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