5.1. Jane attends hospital as a day patient. She provides the hospital with details of her employer's workers' compensation insurance, and the surgeon invoices ABC for the day surgery.

Please note: Supplies made by the hospital; supplies made to the hospital; and supplies made under section 38-20 are beyond the scope of this case study.

Surgery: Jane only; or both Jane and ABC

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

The surgery for Jane is GST-free. 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.

However, where a supply is made to ABC, the surgeon and ABC can agree not to treat that supply as GST-free.