1.a.15. The Aesthetic Society of Plastic and Reconstructive Surgery has a register for breast implants. Clients who have received a breast implant are invited to be placed on to the register for a one-off fee of $20. What is the GST status of the register fee?

Non-interpretative – straight application of the law.

It is understood that the practitioner advises the patient of the existence of the register and facilitates the registration of the necessary details. It is considered that the fee will be GST-free under the second limb of the definition of a *medical service, if it is for the appropriate treatment of the patient.

    Last modified: 16 Oct 2013QC 16330