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 (or for which medicare benefit would be payable under that Part   if section 19AD of that Act were disregarded).

  (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.