A New Tax System (Goods and Services Tax) Regulations 1999
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A New Tax System (Goods and Services Tax) Regulations 1999
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For paragraph 79‑35 (3)(b) of the Act, the following kinds of payments are specified: (a) a payment for medical treatment provided by a medical practitioner; (b) a payment for surgical treatment provided by a medical practitioner; (c) a payment for treatment provided by a registered nurse; (d) a payment for dental treatment; (e) a payment for hospital treatment; (f) a payment for ambulance services; (g) a payment for the conveyance of an injured person to obtain emergency medical treatment; (h) a payment for the cost of travel for a medical practitioner or registered nurse to provide medical treatment; (i) a payment of an amount determined under section 25A of the Territory Insurance Office Act of the Northern Territory; (j) a payment made according to a bulk‑billing arrangement under section 54 of the Motor Accidents Compensation Act 1999 of New South Wales.
Note: For section 79‑35 of the Act, the payments mentioned in this regulation are to be made under a compulsory third party scheme. Section 79‑35 sets out other requirements in relation to payments and supplies to which the Act relates.