In terms of the circumstances you're outlining, I'll just go back and repeat what the provision provides.
Basically, in what we've outlined in the provision, we've tried to identify what “qualifying health care” service is and what will be entitled to the exemption. It just means “a supply of property or a service that is made for the purpose of”. We've tried to provide some sort of guidance or direction in terms of these types of services that are exempt and will continue to be exempt.
I'll just read it:
“qualifying health care supply” means a supply of property or a service that is made for the purpose of (a) maintaining health, (b) preventing disease, (c) treating, relieving or remediating an injury, illness, disorder or disability, (d) assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or (e) providing palliative health care.
Any service that is provided for one of those purposes will continue to be exempt, and largely those services are already exempt. It's been the policy since the introduction of the GST. Those are the types of services that are provided for one of those purposes and will continue to be exempt.
So in the case you just illustrated, the type of assessment you outlined would generally be to assess a learning disability, a disorder, with a particular individual. That would be the type of service that has been exempt and would continue to be exempt.
If specifically you were looking for the provision, that would be included under assisting an individual “in coping with an injury, illness, disorder or disability”, as well as “treating, relieving or remediating an injury, illness, disorder or disability”.