Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 1/9)
Character Range: 189913–192387

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 provider (within the meaning of that Act).
 (2) A supply of services is GST‑free if:
 (a) the services are provided to one or more aged or disabled people; and
 (b) the *Aged Care Minister has determined in writing that the services are