9.1. ABC is concerned whether Jane will be able to do her normal duties when she returns to work.

ABC decides to engage an independent specialist of their choice to examine Jane's hand. Jane agrees to attend a medical examination with the independent specialist. After examining Jane's hand, the independent specialist decides that they require an x-ray of Jane's hand to enable them to make their report to ABC.

The independent specialist sends an invoice to ABC for the medical examination.

Medical examination: ABC

Medical examination: Taxable

The medical examination is not for the 'appropriate treatment' of Jane.

This is because, ABC has:

• requested the medical examination
• liability to pay for the medical examination
• provided instructions about what is required, and
• entered into a contractual relationship with the independent specialist to examine Jane, for ABC.

The supply of the medical examination is taxable.

9.2. During the consultation, the independent specialist writes a referral to the radiologist.

Referral: ABC

Taxable

The referral forms part of the supply of the medical examination being carried out for ABC and is taxable.