ato logo
Search Suggestion:

GST and health

Use this guide to help you work out what health services and equipment are GST-free.

Last updated 11 June 2024


Find out the conditions that apply for medical services that are GST-free.

Check if your health services are GST-free and view the listed health services.

It is important to know the recipient of a health supply when determining its GST treatment.

What appropriate treatment means for health professionals and conditions for GST-free treatment.

Work out the treatment of goods supplied as part of a GST-free health service.

Some supplies through third parties can also qualify for GST-free treatment.

Check the conditions that apply for GST-free treatment of medical aids and appliances.

Check the conditions for GST-free treatment of health goods.

Discover the guidance and resources available to determine GST for health products and services.

Check the latest emerging issues on the GST classification of health products.

QC16263