Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999 - SECT 21

  (1)   Paragraph 38 - 10(1)(b) of the GST Act does not apply in relation to a supply of a service of:

  (a)   acupuncture; or

  (b)   naturopathy; or

  (c)   herbal medicine (including traditional Chinese herbal medicine);

if the service is performed before 1   July 2003.

  (2)   However, such a service of acupuncture, naturopathy or herbal medicine performed before 1   July 2003 is not GST - free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires.

  (3)   The requirements may relate to one or more of the following:

  (a)   educational qualifications;

  (b)   membership of a professional body;

  (c)   any other qualifications.