A New Tax System (Goods and Services Tax Transition) Regulations 2000 (Repealed)

Part 3 - Special transitional rules  

7   Acupuncture, naturopathy and herbal medicine (Act s 21(2))  

(1)    
For subsection 21(2) of the Act, this regulation sets out requirements that a supplier of acupuncture, naturopathy or herbal medicine services must meet for a supply of a service performed by the supplier before 1 July 2003 to be GST-free.

Note

For a supply of an acupuncture, naturopathy or herbal medicine service to be GST-free, it must also be a supply that would generally be accepted, in the profession associated with supplying services of the relevant kind, as being necessary for the appropriate treatment of the recipient of the supply: see paragraph 38-10(1)(c) of the GST Act.

(2)    
If the law of the State or Territory in which the acupuncture, naturopathy or herbal medicine service is performed requires a person who performs a service of that kind to have a permission or approval, or to be registered, the supplier must have the permission, approval or registration.

(3)    
If subregulation (2) does not apply, the supplier must meet the requirements of subregulation (4) or (5).

(4)    
If the supplier commenced practising in the relevant discipline on or before 8 July 1999, the supplier must:

(a) have been a member of a national professional association of practitioners in the discipline on 8 July 1999 and be a member of an association of that kind when the service is performed; or

(b) before the service is performed:

(i) have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or

(ii) have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline.

(5)    
If the supplier commenced practising in the relevant discipline after 8 July 1999, the supplier must, before the service is performed:

(a) have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or

(b) have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline.

(6)    
In this regulation:

accredited course of study
means any of the following courses:

(a) a course accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted;

(b) a course conducted, and accredited as a higher education course, by a higher education institution authorised by a law of the Commonwealth, or of the State or Territory in which the institution is located, to accredit its own higher education courses;

(c) a course accredited by:

(i) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or

(ii) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory.

relevant assessing authority
, for a discipline, means the relevant assessing authority for the discipline specified by the Minister for Immigration and Multicultural Affairs for the purposes of regulation 2.26B of the Migration Regulations 1994 .