Document ID: chunk:federal_register_of_legislation:C2025C00126:section:38:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 38 (pt 3/3)
Character Range: 188626–189243

which is GST‑free; and
 (b) it is made at the premises at which the medical service is supplied.

38‑10  Other health services
 (1) A supply is GST‑free if:
 (a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and
 (b) the supplier is a *recognised professional in relation to the supply of services of that kind; and
 (c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the *recipient of the supply.

Health services
Item             Service