Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 5/9)
Character Range: 199231–201809

for people with an illness or disability, and is not widely used by people without an illness or disability.
 (2) A supply is GST‑free if the thing supplied is supplied as a spare part for, and is specifically designed as a spare part for, another thing the supply of which would be GST‑free 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