8 Further review - the GP | Australian Taxation Office

8 Further review - the GP

Activity	Supply and recipient of supply	Supply and GST status	Comments
8.1. Jane returns to her GP's surgery a week later for a check up. She has a slight dysfunction of her hand. During the consultation her GP telephones her surgeon to discuss treatments for Jane's hand. The GP and surgeon agree that Jane requires physiotherapy, and that her GP should oversee all future treatments. The GP invoices ABC for the consultation. The consultation fee is more than the usual consultation fee because the GP has also invoiced for the time spent speaking to the surgeon.	Consultation and telephone call with the surgeon: Jane only; or both Jane and ABC	Consultation and telephone call with the surgeon: GST-free (unless the GP and ABC agree that any supply made to ABC not be treated as being GST-free)	The consultation, including the telephone call with the surgeon 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. Telephone consultations between practitioners to discuss a mutual patient's condition and their medical history with a view to determining the most appropriate treatment will be GST-free if the telephone consultation is for 'appropriate treatment'.
8.2. During the consultation, the GP writes a referral to a physiotherapist.	Referral: Jane only; or both Jane and ABC	Referral: GST-free (unless the GP and ABC agree that any supply made to ABC not be treated as being GST-free)	Writing the referral forms part of the 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.
8.3. After the consultation, the GP completes a treating doctor's workcover report to advise ABC that, in consultation with the surgeon, the GP has determined that Jane requires physiotherapy. The GP sends an invoice for the completion of the report to ABC.	Treating doctor's workcover report: ABC	Treating doctor's workcover report: Taxable	The supply of the treating doctor's workcover report is taxable. (Refer to Issue 4.3)

Activity

Supply and recipient of supply

Supply and GST status

Comments

8.1. Jane returns to her GP's surgery a week later for a check up. She has a slight dysfunction of her hand.

During the consultation her GP telephones her surgeon to discuss treatments for Jane's hand.

The GP and surgeon agree that Jane requires physiotherapy, and that her GP should oversee all future treatments.

The GP invoices ABC for the consultation. The consultation fee is more than the usual consultation fee because the GP has also invoiced for the time spent speaking to the surgeon.

Consultation and telephone call with the surgeon: Jane only; or both Jane and ABC

Consultation and telephone call with the surgeon: GST-free (unless the GP and ABC agree that any supply made to ABC not be treated as being GST-free)

The consultation, including the telephone call with the surgeon 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.

Telephone consultations between practitioners to discuss a mutual patient's condition and their medical history with a view to determining the most appropriate treatment will be GST-free if the telephone consultation is for 'appropriate treatment'.

8.2. During the consultation, the GP writes a referral to a physiotherapist.

Referral: Jane only; or both Jane and ABC

Referral: GST-free (unless the GP and ABC agree that any supply made to ABC not be treated as being GST-free)

Writing the referral forms part of the 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.

8.3. After the consultation, the GP completes a treating doctor's workcover report to advise ABC that, in consultation with the surgeon, the GP has determined that Jane requires physiotherapy. The GP sends an invoice for the completion of the report to ABC.

Treating doctor's workcover report: ABC

Treating doctor's workcover report: Taxable

The supply of the treating doctor's workcover report is taxable. (Refer to Issue 4.3)

Last modified: 08 Aug 2019QC 16370