Most services provided by your doctor are GST-free and will not rise in price after July 1 2000.

The GST is not payable for services that are a necessary part of your health care. As a general rule, if a Medicare rebate is normally paid, the service is GST-free.

Any goods supplied at the surgery as part of your consultation, such as vaccines, medicines or bandages are also GST-free.

The following services will attract GST: 

• Most cosmetic treatments
• Diving and aviation medicals
• Professional driving licence checks
• Worker's Compensation certificates
• Pre-employment medicals
• Insurance examinations
• Medico-legal reports

Services from other providers

Services from most other health professionals are also free of GST. This includes specialists, pathology tests, X-rays, dentistry, physiotherapy and optometry fees. Hospital accommodation and medical charges and private health insurance are also GST-free.

Prescription medicines are GST-free, as are certain non-script items, e.g. sunscreen, folate, condoms and personal lubricants.

However, most over-the-counter products attract a 10% GST rise. These include vitamins, minerals, medicines for head colds and acne, and laxatives. Home health-care products such as bandaids, dressings, bandages and antiseptics also attract GST, as do personal hygiene products like tampons, soap, deodorant and toothpaste.