Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.47

             (1)  A supply is GST-free if it is a supply of goods of a kind that the * Health Minister, by determination in writing, declares to be goods the supply of which is GST-free.

             (2)  However, a supply is not GST-free under subsection (1) if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.