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  • 10 X-rays - the radiologist


    Supply and recipient of supply

    Supply and GST status


    10.1. The radiologist performs the x-rays and issues the invoice to ABC.

    X-rays: ABC

    X-rays: Taxable

    The x-rays are not supplied to Jane as part of ongoing treatment.

    The x-rays are being supplied to help the independent specialist report to ABC. (Refer to Issue 3.1)

    The supply of the x-rays is taxable.

    10.2. The radiologist sends a treating doctor's report/letter to the independent specialist advising that the x-ray shows Jane's hand is healing well.

    Treating doctor's report/letter: ABC

    Treating doctor's report/letter: Taxable

    The report is not for the appropriate treatment of Jane. It is a report to ABC.

    Supply of the treating doctor's report/letter is taxable.

    10.3. The independent specialist receives the radiologist's x-rays and completes their report for ABC. The independent specialist sends an invoice to ABC for the preparation of the report.

    Report: ABC

    Report: Taxable

    Supply of the report to ABC is taxable because ABC has requested the service; provided instructions about what is required; has entered into a contractual relationship with the specialist to have them examine Jane, and has liability to pay for the services.

      Last modified: 08 Aug 2019QC 16370