This case study has been prepared by the Australian Taxation Office in consultation with the Insurance Council of Australia and the Australian Medical Association.
It sets out the principles that medical practitioners and workers' compensation insurers can use to determine the goods and services tax (GST) status of supplies made by medical practitioners (MPs) to people claiming workers' compensation.
The issues raised in this case study relate to several sections of Subdivision 38-B-Health of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). These include sections 38-7 Medical Services and 38-10 Other Health Services, and other general provisions of the GST Act.
How this case study works
The case study works through the GST consequences of a worker’s compensation claim.
The GST status and the Tax Office's position are explained in the comment column.
This case study will not cover all cases.
The particular circumstances/responses described in each case study, should not be viewed as a generic position held by the Tax Office. If the circumstances in your case differ to those described in the case study, you should seek advice by sending an email to GSTMail@ato.gov.au or by writing to:
PO Box 9935
IN YOUR CAPITAL CITY
Unless otherwise stated, all references in this case study relate to sections of the A New Tax System (Goods and Services Tax) Act 1999 and where relevant as amended by the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 and A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
Please note: The principles established in the case study may need to be adapted on a State or Territory basis.
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