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A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999No. 57, 1999 - SECT 21

Acupuncture, naturopathy and herbal medicine (1) Paragraph 38-10(1)(b) of the GST Act does not apply in relation to a supply of a service of:

if the service is performed before 1 July 2003.

(2) However, such a service of acupuncture, naturopathy or herbal medicine performed before 1 July 2003 is not GST-free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires.

(3) The requirements may relate to one or more of the following:


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