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

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under subsection (1).

      (3) However, a supply is not GST-free under subsection (1) or (2) if the supplier and the *recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.

      38–47 Other GST-free health goods

      (1) A supply is GST-free if it is a supply of goods of a kind that the *Health Minister, by determination in writing, declares to be goods the supply of which is GST-free.

      (2) However, a supply is not GST-free under subsection (1) if the supplier and the *recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST-free supplies.

      38–50 Drugs and medicinal preparations etc.

      (1) A supply of a drug or medicinal preparation is GST-free if the supply is on prescription and:

      (a) under a *State law or a *Territory law in the State or Territory in which the supply takes place, supply of the drug or medicinal preparation is restricted, but may be supplied on prescription; or

      (b) the drug or medicinal preparation is a pharmaceutical benefit (within the meaning of Part VII of the National Health Act 1953).

      (2) A supply of a drug or medicinal preparation is GST-free if, under a *State law or a *Territory law in the State or Territory in which it is supplied, the supply of the drug or medicinal preparation to an individual for private or domestic use or consumption is restricted but may be made by:

      (a) a *medical practitioner, *dental practitioner or pharmacist; or

      (b) any other person permitted by or under that law to do so.

      (3) Subsection (2) does not cover the supply of a drug or medicinal preparation of a kind specified in the regulations.

      (4) A supply of a drug, medicine or other pharmaceutical item is GST-free if the supply is on prescription and:

      (a) it is supplied as a pharmaceutical benefit (within the meaning of section 91 of the Veterans’ Entitlements Act 1986); and

      (b) it is supplied under an approved scheme (within the meaning of that section).

      (4A) A supply of a drug, medicine or other pharmaceutical item is GST-free if the supply is on prescription and:

      (a) it is supplied as a pharmaceutical benefit (within the meaning of section 5 of the Military Rehabilitation and Compensation Act 2004); and

      (b) it is supplied in accordance with a determination made under paragraph 286(1)(c) of that Act.

      (5) A supply of a drug or medicinal preparation is GST-free if:

      (a) the drug or medicinal preparation is an analgesic that has a single active ingredient the supply of which as a drug or medicinal preparation would be GST-free under subsection (2) if it were supplied in a larger quantity; and

      (b) the drug or medicinal preparation is of a kind the supply of which is declared by the *Health Minister to be GST-free, by determination in writing.

      (6) A supply of a drug or medicinal preparation is GST-free if:

      (a) the drug or medicinal preparation is the subject of an approval under paragraph 19(1)(a) of the Therapeutic Goods Act 1989, and any conditions to which the approval is subject have been complied with; or

      (b) the drug or medicinal preparation is supplied under an authority under subsection 19(5) of that Act, and the supply is in accordance with any regulations made for the purposes of subsection 19(7) of that Act; or

      (c) the drug or medicinal preparation is exempted from the operation of Part 3 of that Act under regulation 12A of the Therapeutic Goods Regulations.

      (7) A supply of a drug or medicinal preparation covered by this section is GST-free if, and only if:

      (a) the drug or medicinal preparation is for human use or consumption; and

      (b) the supply is to an individual for private or domestic use or consumption.

      38–55 Private health insurance etc.

      (1) A supply of *private health insurance is GST-free.

      (2) A supply of insurance against liability to pay for services supplied by ambulance is GST-free.

      (3) However, a supply of re-insurance is not GST-free under this section.

      Subdivision 38-C — Education

      38–85 Education courses

      A supply is GST-free if it is a supply of:

      (a) an *education course; or

      (b) administrative services directly related to the supply of such a course, but only if they are supplied by the supplier of the course.

      38–90 Excursions or field trips

      (1) A supply is GST-free if it is a supply of an excursion or field trip, but only if the excursion or field trip:

      (a) is directly related to the curriculum of an *education course; and

      (b) is not predominantly recreational.

      (2) However:

      (a) if the course is a *tertiary course, a *tertiary residential college course or a *professional or trade course — any supply of accommodation as part of the excursion or field trip is not GST-free; and

      (b) in any case — any supply of *food as part of the excursion or field trip is not GST-free under this section.

      38–95 Course materials

      A supply of *course materials for a subject undertaken in an *education course is GST-free.

      38–97 Lease etc. of curriculum related goods

      A supply by way of lease or hire of goods is GST-free if:

      (a) the goods are for use directly or principally by a student in undertaking a *pre-school course, *primary course or *secondary course in which the student is enrolled; and

      (b) the entity supplying the course leases or hires the goods; and

      (c) at all times while the lease or hiring has effect, the entity supplying the course has the right to decide who uses goods and the use to which the goods are put; and

      (d) the lease or hiring is not part of an arrangement that includes:

      (i) a transfer of ownership of the goods; or

      (ii) an agreement to transfer ownership of the goods; or

      (iii) imposing an obligation, or conferring a right, to transfer ownership of the goods.

      38-100 Supplies that are not GST-free

      To avoid doubt, the following supplies related to an *education course are not GST-free:

      (a) a supply by way of sale, lease or hire of goods (other than *course materials covered by section 38–95, or a supply by way of lease or hire that is covered by section 38–97);

      (b) a supply of membership of a student organisation.

      38-105 Accommodation at boarding schools etc.

      (1) A supply is GST-free if:

      (a) it is a supply of *student accommodation to students undertaking a *primary course, a *secondary course or a *special education course; and

      (b) the supplier of the accommodation also supplies the course.

      (2)

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