1.c.4. What is the GST status of the purchase of copies of x-rays and other medical imaging records by patients of a hospital?
Non-interpretative – straight application of the law.
The provision of diagnostic imaging (including x-rays and medical imaging records) will be GST-free to a hospital patient where the elements of section 38-7 of a ‘medical service’ are satisfied.
The supply of multiple copies of x-rays or medical imaging records will be GST-free where:
- it is necessary for the appropriate treatment of a person
- is supplied to the person who is the recipient of the treatment, and
- the copies are supplied to that patient at the same time and at the same premises at which the GST-free medical service is supplied.
Any copies supplied after a GST-free medical service has been supplied will be taxable. The copies will not have been supplied 'in the course of' supplying a GST-free medical service.
Where the copies of the x-rays and medical imaging records are to be posted, for example to other health care providers, the supply will be GST-free provided that they are supplied at the same point in time as the GST-free medical service.