4.1. At a later date, Jane returns to her GP's surgery to discuss the results of her x-rays.

The GP advises Jane that a foreign object remains in the wound and that day surgery is required.

The GP sends an invoice to ABC for the consultation.

Consultation: Jane only; or both Jane and ABC

Consultation: GST-free (unless the GP and ABC agree not to treat that supply as GST-free)

The GP's consultation is a GST-free supply to Jane. This applies irrespective of whether Jane or ABC is invoiced.

Where a supply is also made to ABC, the supply will be GST-free as the underlying supply to Jane is GST-free.

As discussed in 2.1, where the supply is to ABC, the GP and ABC may choose not to treat it as GST-free.

4.2. During the consultation, the GP writes a referral to a surgeon.

Referral: Jane only; or both Jane and ABC

Referral: GST-free (unless the GP and ABC agree not to treat any supply as GST-free)

The GP's referral is part of Jane's treatment and is a GST-free supply to Jane.

Where a supply is also made to ABC, the supply will be GST-free as the underlying supply to Jane is GST-free.

As discussed in 2.1, where the supply is to ABC, the GP and ABC may choose not to treat it as GST-free.

4.3. After the consultation, the GP completes a treating doctor's workcover report notifying ABC of the extent of Jane's injuries and that day surgery is required. The GP sends an invoice for the preparation of the treating doctor's workcover report to ABC.

Treating doctor's workcover report: ABC

Treating doctor's workcover report: Taxable

Treating doctors' workcover reports are prepared specifically for insurance companies, and are taxable.

The supply of the treating doctor's workcover report is taxable.