Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)

Schedule 1   GST-free health supplies

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

4   At the end of subsection 78-100(1)

Add:

Note: Subsection 38-60(1) provides that certain supplies to insurers are GST-free.