Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.55

  (1)   A supply of * private health insurance is GST - free .

  (2)   A supply of insurance against liability to pay for services supplied by ambulance is GST - free .

  (3)   However, a supply of re - insurance is not GST - free under this section.