Health Care

• Health and medical services that are GST-free fall into the following categories:
   
• Services of a medical practitioner or pathologist.
• Services of allied health practitioners, such as physiotherapists, naturopaths, nurses and optometrists.
• Hospital treatment.
• Residential, community care and specialist disability services.
• Medical aids and appliances.
• Drugs, medicines and health goods.
• Services of a medical practitioner or pathologist.
• Private health insurance.
• First aid and life saving courses.
   
• Supplies of cars to disabled veterans and other disabled people may be GST-free in certain circumstances.
   
• Medical practitioners may need to consider forming a GST group in order to avoid having to pay GST on internal supplies made within the practice.
   
• Equipment lease payments are subject to GST, though transitional rules may apply.
   
• Non-profit hospitals and nursing homes may be treated as charities and qualify for special concessions.
   
• Special transitional rules apply to funerals prepaid before 1 July 2000.
   
• Child care is GST-free when provided by approved bodies.
   
• Grants may be subject to GST if there are any strings attached.