Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.20

  (1)   A supply of * hospital treatment is GST - free .

  (2)   However, a supply of * hospital treatment is not GST - free to the extent that it relates to a supply of a * professional service that, because of subsection   38 - 7(2), is not GST - free.

  (3)   A supply of goods is GST - free if it is a supply that is directly related to a supply of * hospital treatment that is:

  (a)   GST - free because of subsection   (1); and

  (b)   supplied by, or on behalf of, the supplier of the hospital treatment.