11.1. ABC calls a case conference with the GP and the physio to discuss Jane's progress.

They agree that Jane should be fit for light duties after a final physiotherapy visit and examination by her GP.

The GP and physio both invoice ABC for attending the case review consultation.

Case review conference: ABC

Case review conference: Taxable

The case review conference is taxable because ABC set it up to assess Jane's return to work date, and to ascertain any future liability for ABC.

It is not for the appropriate treatment of Jane.

The case review conference is to enable ABC to assess whether Jane's treatment to date has been adequate; and to determine what further treatment is required, if any, before Jane can return to work.

As the primary reason for the conference is to assess whether ABC has met its past obligations and to ascertain any future obligations, the supply of the case review conference is taxable.