A New Tax System (Goods and Services Tax) Act. Australia

Чтение книги онлайн.

СКАЧАТЬ a supply of a *medical service is not GST-free under subsection (1) if:

      (a) it is a supply of a *professional service rendered in prescribed circumstances within the meaning of regulation 14 of the Health Insurance Regulations made under the Health Insurance Act 1973 (other than the prescribed circumstances set out in regulations 14(2)(ea), (f) and (g)); or

      (b) it is rendered for cosmetic reasons and is not a *professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973.

      (3) A supply of goods is GST-free if:

      (a) it is made to an individual in the course of supplying to him or her a *medical service the supply of which is GST-free; and

      (b) it is made at the premises at which the medical service is supplied.

      38–10 Other health services

      (1) A supply is GST-free if:

      (a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and

      (b) the supplier is a *recognised professional in relation to the supply of services of that kind; and

      (c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the *recipient of the supply.

      Health services

      Item

      Service

      1

      Aboriginal or Torres Strait Islander health

      2

      Acupuncture

      3

      Audiology, audiometry

      4

      Chiropody

      5

      Chiropractic

      6

      Dental

      7

      Dietary

      8

      Herbal medicine (including traditional Chinese herbal medicine)

      9

      Naturopathy

      10

      Nursing

      11

      Occupational therapy

      12

      Optometry

      13

      Osteopathy

      14

      Paramedical

      15

      Pharmacy

      16

      Psychology

      17

      Physiotherapy

      18

      Podiatry

      19

      Speech pathology

      20

      Speech therapy

      21

      Social work

      (2) However, a supply of a pharmacy service is not GST-free under subsection (1) unless it is:

      (a) a supply relating to a supply that is GST-free because of section 38–50; or

      (b) a service of conducting a medication review.

      (3) A supply of goods is GST-free if:

      (a) it is made to a person in the course of supplying to the person a service the supply of which is GST-free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1)); and

      (b) it is made at the premises at which the service is supplied.

      (4) A supply of goods is GST-free if:

      (a) it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1); and

      (b) it is supplied, and used or consumed, at the premises at which the service is supplied.

      (5) A supply is GST-free if it is provided by an ambulance service in the course of the treatment of the *recipient of the supply.

      38–15 Other government funded health services

      A supply is GST-free if:

      (a) it is a supply of a health service in connection with a supply that is GST-free because of section 38-7 or 38–10; and

      (b) the supplier receives funding from the Commonwealth,a State or a Territory in connection with the supply of the health service; and

      (c) the supply of the health service is of a kind determined in writing by the *Health Minister.

      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.

      38–25 Residential care etc.

      (1) A supply of services is GST-free if:

      (a) it is a supply of services covered by Schedule 1 to the *Quality of Care Principles; and

      (b) it is provided through a residential care service (within the meaning of the Aged Care Act 1997); and

      (c) the supplier is an approved СКАЧАТЬ