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.