James McGrath (Queensland, Liberal National Party, Assistant Minister to the Prime Minister) Share this | Hansard source

Under the Intergovernmental Agreement on Federal Financial Relations and under Commonwealth legislation, a change to the rate or base of the GST would need to be supported by all the states and territories, in addition to the passage of relevant legislation by both houses of the Commonwealth parliament. This process applies to section 38-47 of the A New Tax System (Goods and Services Tax) Act 1999, 'Other GST-free health goods'.