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A New Tax System (Goods and Services Tax) Act 1999
38‑15 Other government funded health ser38‑15 Other government funded health services
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38‑15 Other government funded health services
A supply is GST‑free if: (a) it is a supply of a health service in connection with a supply that is GST‑free because of section 38‑7 or 38‑10; and (b) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply of the health service; and (c) the supply of the health service is of a kind determined in writing by the *Health Minister.