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

9   Application of amendments

(1) The amendments made by this Schedule apply in relation to supplies of services to:

(a) insurers; or

(b) operators of compulsory third party schemes; or

(c) Australian government agencies;

made on or after 1 July 2012.

(2) Subsection 38-60(4) of the A New Tax System (Goods and Services Tax) Act 1999 applies in relation to agreements made before, on or after 1 July 2012.