Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.20

             (1)  A supply of * hospital treatment is GST-free .

             (2)  However, a supply of * hospital treatment is not GST-free to the extent that it relates to a supply of a * professional service that, because of subsection 38-7(2), is not GST-free.

             (3)  A supply of goods is GST-free if it is a supply that is directly related to a supply of * hospital treatment that is:

                     (a)  GST-free because of subsection (1); and

                     (b)  supplied by, or on behalf of, the supplier of the hospital treatment.