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GST and medical services

 
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Referrals

When you refer a patient to another person, such as a specialist, that person's service is not:

  • performed on your behalf
  • part of your supply.

The service provided by the second person must be considered separately to work out if it is GST-free.

Example 2: referrals to another person

    Dr Jones refers a patient to a physiotherapist. The GST status of Dr Jones' service and the physiotherapist's service must be considered separately.

Sections within When is a service performed on your behalf?

Last Modified: Friday, 29 June 2012
 
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