This article considers the impact of A New Tax System (Goods and Services) Tax Act 1999 (Cth) on health services, health practitioners and their patients. It discusses the basis for the concessionary treatment of healthcare in Australia and other jurisdictions. The difficulty of determining the tax status of a service not covered by Medicare is highlighted; so too the conflict between the medical and allied health provisions.
"First Do No Harm: GST and Health Care Services,"
Revenue Law Journal: Vol. 10
, Article 9.
Available at: http://epublications.bond.edu.au/rlj/vol10/iss1/9