Commonwealth Consolidated Acts Commonwealth Consolidated ActsInsurers
(1) If:
(a) a supply is a supply of a service to an insurer; and
(b) the service is the supplier making one or more other supplies of goods or services to an individual; and
(c) at least one of the other supplies is:
(i) wholly or partly * GST-free under this Subdivision; and
(ii) for settling one or more claims under an * insurance policy of which the insurer is an insurer;
the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.
Note: For subparagraph (c)(ii), the insurer may be an insurer of the policy because of a portfolio transfer (see section 78-118).
Compulsory third party scheme operators
(2) If:
(a) a supply is a supply of a service to an * operator of a * compulsory third party scheme; and
(b) the service is the supplier making one or more other supplies of goods or services to an individual; and
(c) at least one of the other supplies is:
(i) wholly or partly * GST-free under this Subdivision; and
(ii) made under the compulsory third party scheme;
the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.
Government agencies
(3) If:
(a) a supply is a supply of a service to an * Australian government agency; and
(b) the service is the supplier making one or more other supplies of goods or services to an individual; and
(c) at least one of the other supplies is wholly or partly * GST-free under this Subdivision;
the first-mentioned supply is GST-free to the extent that the other supplies mentioned in paragraph (b) are GST-free under this Subdivision.
Parties may agree for supply not to be GST-free
(4) However, a supply is not GST-free (to any extent) under this section 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.