A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.7 Medical services
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.7
Medical services(1) A supply of a * medical service is GST - free .
(2) However, a supply of a * medical service is not GST - free under subsection (1) if:
(a) it is a supply of a * professional service rendered in circumstances covered by a prescribed provision of regulations made under the Health Insurance Act 1973 ; or
(b) it is rendered for cosmetic reasons and is not a * professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 .
(3) A supply of goods is GST - free if:
(a) it is made to an individual in the course of supplying to him or her a * medical service the supply of which is GST - free; and
(b) it is made at the premises at which the medical service is
supplied.