Document ID: chunk:federal_register_of_legislation:C2017C00021:section:21
Version: federal_register_of_legislation:C2017C00021
Segment Type: section
Provision Reference: s 21
Character Range: 37748–38581

21  Acupuncture, naturopathy and herbal medicine
 (1) Paragraph 38‑10(1)(b) of the GST Act does not apply in relation to a supply of a service of:
 (a) acupuncture; or
 (b) naturopathy; or
 (c) herbal medicine (including traditional Chinese herbal medicine);
if the service is performed before 1 July 2003.
 (2) However, such a service of acupuncture, naturopathy or herbal medicine performed before 1 July 2003 is not GST‑free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires.
 (3) The requirements may relate to one or more of the following:
 (a) educational qualifications;
 (b) membership of a professional body;
 (c) any other qualifications.