• Issue 2 – Other health services

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    (a) added, (u) updated, (w) withdrawn

    Date

    Issue

    History

    21/06/00 (a) 22/06/05 (u)

    2.a. Section 38-10 Other health services

     

    21/06/00 (a) 26/09/00 (u)

    2.a.1. Are the services of psychotherapists and psychoanalysts GST-free?

     

    21/06/00 (a)

    2.a.2. Is the service of a hypnotherapist GST-free?

     

    21/06/00 (a) 22/06/05 (u)

    2.a.3. Item 8 in the Table of section 38-10(1) lists the service of Herbal Medicine (including traditional Chinese herbal medicine). Ayurvedic medicine has gained popularity in Australia over the last decade. Professional training courses are now being conducted in Ayurvedic medicine and there is a national professional association that accredits Ayurvedic medicine practitioners. Ayurvedic medicine is essentially understood by both the layperson and health professionals as being the practice of herbal medicine in India. What is the ATO's interpretation of Item 8 regarding Ayurvedic medicine?

     

    21/06/00 (a) 26/09/00 (u) 22/06/05 (u)

    2.a.4. Naturopathy and Herbal Medicine are services listed in the Table in section 38-10(1) items 8 and 9. The practice of naturopathy and herbal medicine includes iridology as a diagnostic technique, which is generally accepted in naturopathy and herbal medicine as being for appropriate treatment. A naturopath and herbalist for the purpose of preserving, restoring or improving the physiological wellbeing of a patient would use iridology. Does the ATO agree that iridology performed by a naturopath or herbalist would be GST-free?

     

    21/06/00 (a)

    2.a.5. What is the GST treatment of pathology requested by a naturopath to be undertaken by an *approved pathology practitioner?

     

    21/06/00 (a)

    2.a.6. What type of recognised professional provides a service of 'Dietary' listed at Item 7 of the Table?

     

    21/06/00 (a)

    2.a.7. Paragraph (b) of the definition of *recognised professional provides that a person is a recognised professional where 'the service is supplied in a state or territory in which there is no state law or territory law requiring such permission, approval or registration, and the person is a member of a professional association that has uniform national registration requirements relating to the supply of services of that kind'. What is the ATO's interpretation of '... a professional association that has uniform national registration requirements ...'?

     

    21/06/00 (a)

    2.a.8. Some allied health practitioners employ assistants to provide certain services to patients. These employees are not 'recognised professionals' to provide a service of a kind listed in the Table and they may not legally be required to be registered or licensed, and may not be members of a National Association. The services are provided at the direction of the 'recognised professional', and would be generally regarded by the profession as appropriate for the treatment of the recipient. Will the service by the assistant be GST-free under section 38-10?

     

    21/06/00 (a) 22/06/05 (u)

    2.a.9. Is massage therapy GST-free?

     

    21/06/00 (a)

    24/06/13 (u)

    2.a.10. Where an entity (company, trust or partnership) provides massage therapy services and the individual massage therapists who are subcontracted to that entity are not registered or required to registered for GST, does the practice have to charge GST on services provided by the massage therapists?

     

    21/06/00 (a)

    2.a.11. Section 38-10(1)(b) of the GST Act requires that the supplier of other health services be a recognised professional. In many instances the supplier of the service is a practice company or partnership which is not itself a recognised professional. Will GST apply in this scenario?

     

    21/06/00 (a)

    24/06/13 (u)

    2.a.12. Does Item 6 'Dental' in section 38-10(1)(c) include orthodontics?

     

    21/06/00 (a)

    2.a.13. What is the GST status of health services provided to more than one person at the same time?

     

    21/06/00 (a) 22/06/05 (u) 01/08/12 (u)

    2.a.14. What is the GST status of ergonomic and risk assessments for workers/employees requested by employers?

     

    21/06/00 (a) 15/10/00 (u)

    2.a.15. Are denture repairs or relines GST-free?

     

    21/06/00 (a)

    2.a.16. Where a physiotherapist operates a pilates-based rehabilitation exercise studio for the use of clients with a disability such as chronic neck and back pain will this service be GST-free. All clients have an initial assessment by a physiotherapist who is a *recognised professional, and who designs an appropriate conditioning exercise program. Re-assessment by this physiotherapist is undertaken regularly. The studio has pilates apparatus, mats, Swiss balls, wobble boards, therabands and weights. There are also some instructors present who are not *recognised professionals in physiotherapy.

     

    26/09/00 (a)

    24/06/13 (u)

    2.a.17. Where a patient is referred to a dentist by an ENT surgeon in order to fabricate and fit ear plugs to be worn in association with grommets, is this service GST-free?

     

    26/09/00 (a)

    24/06/13 (u)

    2.a.18. Where a patient has abnormal staining of the teeth and the dentist arranges for the making of a customised resin tray to apply bleaching material, will the fitting and fabrication be a GST-free dental service? The tray may be prescribed to be worn at home with supplied medicaments and the treatment is monitored by follow-up appointments.

     

    26/09/00 (a)

    24/06/13 (u)

    2.a.19. Would the supply of a dental service of bleaching of teeth be GST-free if a patient had teeth in the normal range of colour prior to the process?

     

    26/09/00 (a)

    2.a.20. Where travel is undertaken by a health service provider as part of the supply of a GST-free medical or other health service and the practitioner charges the patient a higher fee because of the requirement to travel to another place for that treatment, will the additional amount be GST-free?

     

    21/06/00 (a)

    2.b. Goods supplied 'in the course of supplying' a GST-free 'other health service'.

     

    21/06/00 (a)

    2.b.1. Where an attendance takes place at a client's premises, will any goods supplied at that time be GST-free?

     

    21/06/00 (a)

    2.b.2. A recognised professional prescribes and dispenses vitamins and herbs for a condition. Will these goods supplied at that time be GST-free?

     

    21/06/00 (a)

    2.b.3. A recognised professional fits a patient with an appliance for the purpose of correcting an illness or disability. Will these goods supplied at that time be GST-free?

     

    21/06/00 (a) 26/09/00 (u)

    2.b.4. A person is qualified as a recognised professional in both Acupuncture and Naturopathy (or Chinese herbal medicine). The patient is treated with a range of approaches, sometimes involving the use of acupuncture and sometimes not. A herbal formulae is usually customised and dispensed at each treatment. Herbal medicine is part of the scope of practice of acupuncture, but this practitioner has further skills and is recognised in their own right as a herbalist/naturopath as well. Is the herbal formulae always GST-free by virtue of the recognised professional being an acupuncturist?

     

    21/06/00 (a)

    28/06/13 (u)

    2.b.5. Are customised mouthguards taxable?

     

    26/09/00 (a)

    2.b.6. A practitioner has been advised by a herbal company that the raw herbs she uses are really foods just like nuts and are GST-free. Raw herbs are described as herbs that have not been processed in a factory but have usually been dried. They may consist of leaves, bark, twigs, roots, flowers, seeds, fruit. Some commonly used medicinal herbs include ginger, cinnamon, cardamom, turmeric, liquorice. In the case of Chinese herbal medicines it can also extend to some minerals such as calcium based products (eg ground oyster shell) and animal products.

    Will raw herbs be considered as food and treated as GST-free, or recognised as herbal medicines and attract the GST?

     

    21/06/00 (a)

    2.c. Additional requirement for goods supplied 'in the course of supplying' a GST-free 'other health service' (herbal medicine and naturopathy only)

     

    21/06/00 (a)

    2.c.1. What is the GST status for goods supplied by herbalists and naturopaths, which are for consumption off the premises or are only partially consumed on the premises at the time of treatment?

     

    21/06/00 (a)

    2.c.2. Where a herbalist or naturopath explains the constituents of a herbal mixture, discuss possible side effects and demonstrate how to take herbs, have the goods been 'used' in the course of supplying a GST-free service?

     

    21/06/00 (a) 22/06/05 (u)

    28/06/13 (u)

    2.d. Supplies 'provided by an ambulance service in the course of the treatment of the *recipient of the supply'.

     

    21/06/00 (a) 22/06/05 (u)

    2.d.1. Is non-emergency transport by an ambulance service GST-free if it is for the transport of people between their homes and places of medical treatment?

     

    21/06/00 (a)

    2.d.2. Is transportation by a taxi service GST-free if it is for the transport of people between their homes and places of medical treatment?

     

    21/06/00 (a) 29/11/04 (w)

    2.d.3. Is the transfer of patients between hospitals by an ambulance service GST-free?

     

    21/06/00 (a)

    2.d.4. Are ambulance subscriptions GST-free?

     

      Last modified: 16 Oct 2013QC 16330