(1) Food means any of these, or any combination of any of these:
(a) food for human consumption (whether or not requiring processing or treatment);
(b) ingredients for food for human consumption;
(c) *beverages for human consumption;
(d) ingredients for beverages for human consumption;
(e) goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings);
(f) fats and oils marketed for culinary purposes;
but does not include:
(g) live animals (other than crustaceans or molluscs); or
(ga) unprocessed cow’s milk; or
(h) any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition; or
(i) plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption.
(2) Beverage includes water.
38-5 Premises used in supplying food
Premises, in relation to a supply of *food, includes:
(a) the place where the supply takes place; or
(b) the grounds surrounding a cafe or public house, or other outlet for the supply; or
(c) the whole of any enclosed space such as a football ground, garden, showground, amusement park or similar area where there is a clear boundary or limit;
but does not include any part of a public thoroughfare unless it is an area designated for use in connection with supplies of food from an outlet for the supply of food.
38-6 Packaging of food
(1) A supply of the packaging in which *food is supplied is GST-free if the supply of the food is GST-free.
(2) However, the supply of the packaging is GST-free under this section only to the extent that the packaging:
(a) is necessary for the supply of the food; and
(b) is packaging of a kind in which food of that kind is normally supplied.
Subdivision 38-B — Health
38-7 Medical services
(1) A supply of a *medical service is GST-free.
(2) However, a supply of a *medical service is not GST-free under subsection (1) if:
(a) it is a supply of a *professional service rendered in prescribed circumstances within the meaning of regulation 14 of the Health Insurance Regulations made under the Health Insurance Act 1973 (other than the prescribed circumstances set out in regulations 14(2)(ea), (f) and (g)); or
(b) it is rendered for cosmetic reasons and is not a *professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973.
(3) A supply of goods is GST-free if:
(a) it is made to an individual in the course of supplying to him or her a *medical service the supply of 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
1
Aboriginal or Torres Strait Islander health
2
Acupuncture
3
Audiology, audiometry
4
Chiropody
5
Chiropractic
6
Dental
7
Dietary
8
Herbal medicine (including traditional Chinese herbal medicine)
9
Naturopathy
10
Nursing
11
Occupational therapy
12
Optometry
13
Osteopathy
14
Paramedical
15
Pharmacy
16
Psychology
17
Physiotherapy
18
Podiatry
19
Speech pathology
20
Speech therapy
21
Social work
(2) However, a supply of a pharmacy service is not GST-free under subsection (1) unless it is:
(a) a supply relating to a supply that is GST-free because of section 38–50; or
(b) a service of conducting a medication review.
(3) A supply of goods is GST-free if:
(a) it is made to a person in the course of supplying to the person a service the supply of which is GST-free under subsection (1) (other than a service referred to in item 8, 9, 12 or 15 of the table in subsection (1)); and
(b) it is made at the premises at which the service is supplied.
(4) A supply of goods is GST-free if:
(a) it is made to a person in the course of supplying to the person a service referred to in item 8 or 9 of the table in subsection (1); and
(b) it is supplied, and used or consumed, at the premises at which the service is supplied.
(5) A supply is GST-free if it is provided by an ambulance service in the course of the treatment of the *recipient of the supply.
38–15 Other government funded health services
A supply is GST-free if:
(a) it is a supply of a health service in connection with a supply that is GST-free because of section 38-7 or 38–10; and
(b) the supplier receives funding from the Commonwealth,a State or a Territory in connection with the supply of the health service; and
(c) the supply of the health service