Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.7

             (1)  A supply of a * medical service is GST-free .

             (2)  However, a supply of a * medical service is not GST-free under subsection (1) if:

                     (a)  it is a supply of a * professional service rendered in circumstances covered by a prescribed provision of regulations made under the Health Insurance Act 1973 ; or

                     (b)  it is rendered for cosmetic reasons and is not a * professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 .

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

                     (a)  it is made to an individual in the course of supplying to him or her a * medical service the supply of which is GST-free; and

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