A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-B - Health  

38-7   Medical services  

(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.