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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.47

Other GST - free health goods

  (1)   A supply is GST - free if it is a supply of goods of a kind that the * Health Minister, by determination in writing, declares to be goods the supply of which is GST - free.

  (2)   However, a supply is not GST - free under subsection   (1) if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST - free supplies.


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