Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p6
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 6/9)
Character Range: 201567–204220

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
 (ba) the supply of the drug or medicinal preparation is authorised by rules under subsection 19(7A) 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.

38‑60  Third party procured GST‑free health supplies

Insurers
 (1) If:
 (a) a supply is a supply of a service to an insurer; and
 (b) the service is the supplier making one or more other supplies of goods or services to an individual; and
 (c) at least one of the other supplies is:
 (i) wholly or partly *GST‑free under this Subdivision; and
 (ii) for settling one or more claims under an *insurance policy of which the insurer is an insurer;
the first‑mentioned supply is GST‑free to the extent that the other supplies mentioned in paragraph (b) are GST‑free under this Subdivision.
Note: For