A New Tax System (Goods and Services Tax Transition) Act 1999
Paragraph 38-10(1)(b) of the GST Act does not apply in relation to a supply of a service of:
(a) acupuncture; or
(b) naturopathy; or
(c) herbal medicine (including traditional Chinese herbal medicine);
if the service is performed before 1 July 2003.
(2)
However, such a service of acupuncture, naturopathy or herbal medicine performed before 1 July 2003 is not GST-free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires.
(3)
The requirements may relate to one or more of the following:
(a) educational qualifications;
(b) membership of a professional body;
(c) any other qualifications.
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