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What is the GST treatment of courses provided as part of a drink driving program?

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What is the GST treatment of courses provided as part of a drink driving program?

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Drink driving programs will be subject to GST as the supply being provided is not a supply of a medical service. We understand that no Medicare benefit is payable under Part II of the Health Insurance Act 1973. In addition, the supply would not generally be accepted as appropriate treatment.

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