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A New Tax System (Goods and Services Tax) Act 1999
38‑20 Hospital treatment38‑20 Hospital treatment
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38‑20 Hospital treatment
(1) A supply of *hospital treatment is GST‑free. (2) However, a supply of *hospital treatment is not GST‑free to the extent that it relates to a supply of a *professional service that, because of subsection 38‑7(2), is not GST‑free. (3) A supply of goods is GST‑free if it is a supply that is directly related to a supply of *hospital treatment that is: (a) GST‑free because of subsection (1); and (b) supplied by, or on behalf of, the supplier of the hospital treatment.