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  

38-60   Third party procured GST-free health supplies  

View history reference
Insurers

(1)  
If:


(a) a supply is a supply of a service to an insurer; and


(b) the service is the supplier making one or more other supplies of goods or services to an individual; and


(c) at least one of the other supplies is:


(i) wholly or partly * GST-free under this Subdivision; and

(ii) for settling one or more claims under an * insurance policy of which the insurer is an insurer;

the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.

Note:

For subparagraph (c)(ii), the insurer may be an insurer of the policy because of a portfolio transfer (see section 78-118 ).

 Compulsory third party scheme operators

(2)  
If:


(a) a supply is a supply of a service to an * operator of a * compulsory third party scheme ; and


(b) the service is the supplier making one or more other supplies of goods or services to an individual; and


(c) at least one of the other supplies is:


(i) wholly or partly * GST-free under this Subdivision; and

(ii) made under the compulsory third party scheme;

the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.

Government agencies

(3)  
If:


(a) a supply is a supply of a service to an * Australian government agency ; and


(b) the service is the supplier making one or more other supplies of goods or services to an individual; and


(c) at least one of the other supplies is wholly or partly * GST-free under this Subdivision;

the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.

Parties may agree for supply not to be GST-free

(4)  
However, a supply is not GST-free (to any extent) under this section if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.

View history note View history note

 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.