Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.15

    A supply is GST - free if:

  (a)   it is a supply of a health service in connection with a supply that is GST - free because of section   38 - 7 or 38 - 10; and

  (b)   the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply of the health service; and

  (c)   the supply of the health service is of a kind determined in writing by the * Health Minister.