6 Consultation following surgery - the surgeon

Activity	Supply and recipient of supply	Supply and GST status	Comments
6.1. A week later, Jane goes to see her surgeon for a post operation consultation. The surgeon is satisfied with the results of the surgery and advises Jane to see her GP in a week. The surgeon 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 any supply as GST-free)	The surgeon'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 surgeon and ABC may choose not to treat it as GST-free.
6.2 The surgeon sends a post op/analysis treatment report/letter to Jane's GP, advising that she may require physiotherapy on her hand due to tendon damage.	Post op/analysis treatment report/letter: Jane only; or both Jane and ABC	Post op/analysis treatment report/letter: GST-free (unless the surgeon and ABC agree not to treat any supply made to ABC as GST-free)	The report/letter forms 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 surgeon and ABC may choose not to treat it as GST-free.
6.3. The surgeon automatically sends a copy of Jane's post op/analysis treatment report/letter to ABC. No fee is charged for the copy of the op/analysis treatment report/letter.	Copy of the post op/analysis treatment report/letter: ABC	Copy of the post op/analysis treatment report/letter: Non-taxable	In this case the supply has been made for no consideration/charge. It is not a taxable supply and the surgeon will not be liable to remit GST. (Refer to Issue 3.3) If the surgeon had charged ABC for supplying the report, the supply would have been taxable, because it is a direct and separate supply between the surgeon and ABC. The provision of the report to ABC is not part of Jane's treatment.

Activity

Supply and recipient of supply

Supply and GST status

Comments

6.1. A week later, Jane goes to see her surgeon for a post operation consultation.

The surgeon is satisfied with the results of the surgery and advises Jane to see her GP in a week.

The surgeon 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 any supply as GST-free)

The surgeon'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 surgeon and ABC may choose not to treat it as GST-free.

6.2 The surgeon sends a post op/analysis treatment report/letter to Jane's GP, advising that she may require physiotherapy on her hand due to tendon damage.

Post op/analysis treatment report/letter: Jane only; or both Jane and ABC

Post op/analysis treatment report/letter: GST-free (unless the surgeon and ABC agree not to treat any supply made to ABC as GST-free)

The report/letter forms 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 surgeon and ABC may choose not to treat it as GST-free.

6.3. The surgeon automatically sends a copy of Jane's post op/analysis treatment report/letter to ABC.

No fee is charged for the copy of the op/analysis treatment report/letter.

Copy of the post op/analysis treatment report/letter: ABC

Copy of the post op/analysis treatment report/letter: Non-taxable

In this case the supply has been made for no consideration/charge. It is not a taxable supply and the surgeon will not be liable to remit GST. (Refer to Issue 3.3)

If the surgeon had charged ABC for supplying the report, the supply would have been taxable, because it is a direct and separate supply between the surgeon and ABC. The provision of the report to ABC is not part of Jane's treatment.

Last modified: 08 Aug 2019QC 16370