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A New Tax System (Goods and Services Tax) Act 1999
38‑55 Private health insurance etc.38‑55 Private health insurance etc.
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38‑55 Private health insurance etc.
(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.