Australia Tax Agency Explains GST on Health Products, Health-Related Services

The Australian Taxation Office Dec. 14 explained the GST rules on health products and health-related services. The agency explained that: 1) the specific medical services and medical reports that a medical practitioner supplies are GST-free; 2) some health services aren’t GST-free because no Medicare benefit is payable; 3) health services that aren’t defined as medical services are GST-free; 4) the recipient of the supply is whoever engages the health practitioner to provide the service; 5) goods supplied during a GST-free consultation by a recognized professional are GST-free if they are completely used or consumed during a consultation that is GST-free; ...