Information on GST-free health goods and services other than home care

To find out other ways that health goods and services can be GST-free, you may find the following information useful:

• Medical services  
  • Section 38-7 of the GST Act
  • GST and health - medical services  
• Other health services  
  • Section 38-10 of the GST Act
  • GST and health - other health services  
• Other government-funded health services – Section 38-15 of the GST Act
• Hospital treatment  
  • Section 38-20 of the GST Act
  • GSTD 2012/4 Goods and services tax: What is 'hospital treatment' for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?  
• Residential care  
  • Section 38-25 of the GST Act
  • GST and residential care
  • GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostel  
• Services for which a flexible care subsidy is payable to the supplier under the Aged Care Act 1997 – Section 38-35 of the GST Act
• Disability support provided to NDIS participants  
  • Section 38-38 of the GST Act
  • GST and health - National Disability Insurance Scheme  
• Services for which the supplier receives funding under the Disability Services Act 1986 or under a complementary state law or territory law – Section 38-40 of the GST Act
• Medical aids and appliances  
  • Section 38-45 of the GST Act
  • GST and health - medical aids and appliances  
• Drugs and medicinal preparations – Section 38-50 of the GST Act
• Private health insurance – Section 38-55 of the GST Act

Work out when your supplies of home care services are GST-free.