A New Tax System (Goods and Services Tax Transition) Act 1999

Paragraph 38‑10(1)(b) of the GST Act does not apply in relation to a supply of a service of:

acupuncture; or

naturopathy; or

herbal medicine (including traditional Chinese herbal medicine);

However, such a service of acupuncture, naturopathy or herbal medicine performed before 1 July 2003 is not GST‑free if the supplier of the service does not meet the requirements (if any) in regulations made for the purposes of this subsection in relation to a supplier of an acupuncture, naturopathy or herbal medicine service, as the case requires.

The requirements may relate to one or more of the following:

educational qualifications;

membership of a professional body;

any other qualifications.