Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 2   GST-free supplies

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

7   Section 195-1 (definition of medical service )

Repeal the definition, substitute:

medical service means:

(a) a service for which medicare benefit is payable under Part II of the Health Insurance Act 1973; or

(b) any other service supplied by or on behalf of a *medical practitioner or *approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the *recipient of the supply.