Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.15

                   A supply is GST-free if:

                     (a)  it is a supply of a health service in connection with a supply that is GST-free because of section 38-7 or 38-10; and

                     (b)  the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply of the health service; and

                     (c)  the supply of the health service is of a kind determined in writing by the * Health Minister.