Tax and Superannuation Laws Amendment (2012 Measures No.1) Act 2012 received royal assent on 27 June 2012
- In the 2011-12 Budget the Government announced that it would amend the GST to ensure that certain supplies made to health insurers in the course of settling health insurance claims are GST-free. The measure is in response to the decision of the Full Federal Court in Commissioner of Taxation v Secretary to the Department of Transport (Victoria)  FCAFC 84.
- The proposed amendment is intended to restore the underlying policy intention of the GST law by treating certain supplies by a health are provider to an insurer in settlement of an insurance claims GST-free. It will also clarify that supplies made under a compulsory third party scheme or to an Australian government agency are GST-free supplies, where there underlying supply of health related goods or services to the individual are GST-free
- The measure takes effect from 1 July 2010
Links to documents
Exposure Draft legislation
- Consultation Paper – GST and Certain Supplies to Health Insurers – 7 June 2011