Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999 - SECT 21

             (1)  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.