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  • 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:

    1. it is necessary for the appropriate treatment of a person
    2. is supplied to the person who is the recipient of the treatment, and
    3. 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.

      Last modified: 16 Oct 2013QC 16330