No. Some healthcare services are GST-free when the conditions are met, but the treatment depends on the service and the circumstances. A healthcare business can have a mix of GST-free and taxable supplies.
What this means in practice
Review what is supplied, who supplies it and who receives it. Reports, administrative services, product sales and other activities may need separate consideration. Do not apply one tax code to every transaction just because the business is a clinic. The same care is needed when reviewing expenses and GST credits. Obtain advice for unfamiliar arrangements.
Your next steps
- Identify each type of service
- Review the parties to the supply
- Check the applicable GST conditions
- Use appropriate tax codes
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: GST and health ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
