Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A supply is GST - free if:
(a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and
(b) the supplier is a * recognised professional in relation to the supply of services of that kind; and
(c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the * recipient of the supply.
Health services | |
Item | Service |
1 | Aboriginal or Torres Strait Islander health |
2 | Acupuncture |
3 | Audiology, audiometry |
4 | Chiropody |
5 | Chiropractic |
6 | Dental |
7 | Dietary |
8 | Herbal medicine (including traditional Chinese herbal medicine) |
9 | Naturopathy |
10 | Nursing |
11 | Occupational therapy |
12 | Optometry |
13 | Osteopathy |
14 | Paramedical |
15 | Pharmacy |
16 | Psychology |
17 | Physiotherapy |
18 | Podiatry |
19 | Speech pathology |
20 | Speech therapy |
21 | Social work |
(2) However, a supply of a pharmacy service is not GST - free under subsection (1) unless it is:
(a) a supply relating to a supply that is GST - free because of section 38 - 50; or
(b) a service of conducting a medication review.
(3) A supply of goods is GST - free if:
(a) it is made to a person in the course of supplying to the person a service the supply of which is GST - free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1)); and
(b) it is made at the premises at which the service is supplied.
(4) A supply of goods is GST - free if:
(a) it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1); and
(b) it is supplied, and used or consumed, at the premises at which the service is supplied.
(5) A supply is GST - free if it is provided by an ambulance service in the course of the treatment of the * recipient of the supply.