Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.10

             (1)  A supply is GST-free if:

                     (a)  it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and

                     (b)  the supplier is a * recognised professional in relation to the supply of services of that kind; and

                     (c)  the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the * recipient of the supply.

             (2)  However, a supply of a pharmacy service is not GST-free under subsection (1) unless it is:

                     (a)  a supply relating to a supply that is GST-free because of section 38-50; or

                     (b)  a service of conducting a medication review.

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

                     (a)  it is made to a person in the course of supplying to the person a service the supply of which is GST-free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1)); and

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

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

                     (a)  it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1); and

                     (b)  it is supplied, and used or consumed, at the premises at which the service is supplied.

             (5)  A supply is GST-free if it is provided by an ambulance service in the course of the treatment of the * recipient of the supply.