Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.7

  (1)   A supply of a * medical service is GST - free .

  (2)   However, a supply of a * medical service is not GST - free under subsection   (1) if:

  (a)   it is a supply of a * professional service rendered in circumstances covered by a prescribed provision of regulations made under the Health Insurance Act 1973 ; or

  (b)   it is rendered for cosmetic reasons and is not a * professional service for which medicare benefit is payable under Part   II of the Health Insurance Act 1973 .

  (3)   A supply of goods is GST - free if:

  (a)   it is made to an individual in the course of supplying to him or her a * medical service the supply of which is GST - free; and

  (b)   it is made at the premises at which the medical service is supplied.