21Acupuncture, naturopathy and herbal medicine

21 Acupuncture, naturopathy and herbal medicine

(1) Paragraph 38‑10(1)(b) of the GST Act does not apply in relation to a supply of a service of: (a) acupuncture; or (b) naturopathy; or (c) herbal medicine (including traditional Chinese herbal medicine); if the service is performed before 1 July 2003. (2) However, such a service of acupuncture, naturopathy or herbal medicine performed before 1 July 2003 is not GST‑free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires. (3) The requirements may relate to one or more of the following: (a) educational qualifications; (b) membership of a professional body; (c) any other qualifications.