Are antenatal classes GST-free?
Attendance at the actual group session, provided by a *medical practitioner or *recognised professional, where the attendance is assessed as being appropriate treatment by a referring or providing practitioner for that person, will be GST-free where the elements of section38-7 or section38-10 respectively are satisfied. For example, a nurse who is a midwife will be a *recognised professional who will be able to assess whether attendance at such a class is appropriate and will be able to provide such a class GST-free (as a supply of ‘Nursing’ under section38-10(1)) to that person. 2.a.13.ii. Are breast-feeding classes GST-free? Attendance at the actual group session, provided by a *medical practitioner or *recognised professional, where the attendance is assessed as being appropriate treatment by a referring or providing practitioner for that person, will be GST-free where the elements of section38-7 or section38-10 respectively are satisfied. For example, a nurse who is a lactation con
