Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.55

             (1)  A supply of * private health insurance is GST-free .

             (2)  A supply of insurance against liability to pay for services supplied by ambulance is GST-free .

             (3)  However, a supply of re-insurance is not GST-free under this section.