This GST Determination, released on Wed 4.4.2012, sets out the Commissioner’s views on when the supply of hospital treatment will be GST-free under s 38-20 of the GST Act. The following conditions have to be met for treatment to qualify as hospital treatment, namely be treatment that is:
- intended to manage a disease, injury or condition;
- provided to a person by an authorised person to provide such a treatment, or under the management/control of such a person; and
- provided at a hospital or with direct involvement of a hospital.
The Determination provides guidance on the meaning of these terms for GST purposes.
DATE OF EFFECT: GSTD 2012/4 applies from 26 March 2009. It was issued in draft form as Draft GSTD 2011/D4 and is largely unchanged.
[LTN 65, 4/4]