A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-B
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Health
38-15
Other government funded health services
A supply is GST-free if:
(a) it is a supply of a health service in connection with a supply that is GST-free because of section 38-7 or 38-10 ; and
(b) the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply of the health service; and
(c) the supply of the health service is of a kind determined in writing by the * Health Minister .
A supply is GST-free if:
(a) it is a supply of a health service in connection with a supply that is GST-free because of section 38-7 or 38-10 ; and
(b) the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply of the health service; and
(c) the supply of the health service is of a kind determined in writing by the * Health Minister .
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