A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.47 Other GST - free health goods
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.47
Other GST - free health goods(1) A supply is GST - free if it is a supply of goods of a kind that the * Health Minister, by determination in writing, declares to be goods the supply of which is GST - free.
(2) However, a supply is not GST - free under subsection
(1) 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.