Commonwealth Consolidated Acts Commonwealth Consolidated Acts(a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and
(b) the supplier is a * recognised professional in relation to the supply of services of that kind; and
(c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the * recipient of the supply.
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Health services |
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|
Item |
Service |
|
1 |
Aboriginal or Torres Strait Islander health |
|
2 |
Acupuncture |
|
3 |
Audiology, audiometry |
|
4 |
Chiropody |
|
5 |
Chiropractic |
|
6 |
Dental |
|
7 |
Dietary |
|
8 |
Herbal medicine (including traditional Chinese herbal medicine) |
|
9 |
Naturopathy |
|
10 |
Nursing |
|
11 |
Occupational therapy |
|
12 |
Optometry |
|
13 |
Osteopathy |
|
14 |
Paramedical |
|
15 |
Pharmacy |
|
16 |
Psychology |
|
17 |
Physiotherapy |
|
18 |
Podiatry |
|
19 |
Speech pathology |
|
20 |
Speech therapy |
|
21 |
Social work |
(2) However, a supply of a pharmacy service is not GST-free under subsection (1) unless it is:
(a) a supply relating to a supply that is GST-free because of section 38-50; or
(b) a service of conducting a medication review.
(3) A supply of goods is GST-free if:
(a) it is made to a person in the course of supplying to the person a service the supply of which is GST-free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1)); and
(b) it is made at the premises at which the service is supplied.
(4) A supply of goods is GST-free if:
(a) it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1); and
(b) it is supplied, and used or consumed, at the premises at which the service is supplied.
(5) A supply is GST-free if it is provided by an ambulance service in the course of the treatment of the * recipient of the supply.