GST issues registers
Health industry partnershipIssue 6 - Private health insurance and ambulance subscriptions
(a) added, (u) updated, (w) withdrawn
| Date | Issue |
|---|---|
| 21/06/00 (a)
21/06/00 (a) |
6.a. Section 38-55 Private health insurance and ambulance subscriptions
6.a.1. Are ambulance subscriptions GST-free? |
| 21/06/00 (a)
25/06/13 (u) |
6.a.2. Is private health insurance GST-free? |
| 24/05/01 (a) | 6.a.3. Private health insurance is GST-free. Does this include Overseas Student Health Cover policies? |
6.a.1. Are ambulance subscriptions GST-free?
Non-interpretative - straight application of the law.
Ambulance subscriptions are GST-free under section 38-55(2).
6.a.2. Is private health insurance GST-free?
Non-interpretative - straight application of the law.
Section 38-55(1) provides that 'A supply of *private health insurance is GST-free'. 'Private health insurance' is defined in section 195-1 as:
'… insurance provided under a contract of insurance that was entered into by a private health insurer (within the meaning of the Privatel Health Insurance Act 2007) in the course of carrying on health insurance business (within the meaning of Division 121 of that Act).'
6.a.3. Private health insurance is GST-free. Does this include Overseas Student Health Cover policies?
| The content for this issue is a public ruling for the purposes of the Taxation Administration Act 1953 and can be found here. |
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