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  

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.


 

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