A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.60 Third party procured GST - free health supplies
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.60
Third party procured GST - free health supplies(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
(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.
(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.