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Commentary

Appendix 1A: GST-free supplies (Australia)

1 Australia

Subject to specific conditions and exclusions, the following are classed as GST-free (ie zero-rated) supplies in Australia:

  1. Ìý

    •ÌýÌýÌýÌý Food.

  2. Ìý

    •ÌýÌýÌýÌý Health goods and services, eg medical

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