Commonwealth Consolidated Acts
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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.55
Private health insurance etc.
(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
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