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A New Tax System (Goods and Services Tax) Act 1999
38‑47 Other GST‑free health goods38‑47 Other GST‑free health goods
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38‑47 Other GST‑free health goods
(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.