Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A supply is GST - free if it is a supply of goods of a kind that the * Health Minister, by determination in writing, declares to be goods the supply of which is GST - free.
(2) However, a supply is not GST - free under subsection (1) if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST - free supplies.