2.a.5. What is the GST treatment of pathology requested by a naturopath to be undertaken by an *approved pathology practitioner?
For source of ATO view, refer to Part 3 of GSTR 2006/9External Link – Goods and services tax: supplies.
The provision of pathology examinations and consequent results may be GST-free under section 38-7 if done by an *approved pathology practitioner and all of the remaining elements of section 38-7 are met. This supply is identified as a separate supply from any supply made by the other health professional who may be a *recognised professional under section 38-10.
In relation to pathology, it is acknowledged that other health professionals sometimes make requests and the results are provided to the other health professionals. However, it is considered that the supply is not at the direction of or as a requirement of the other health professional. The patient can choose whether or not to attend for the pathology service and the patient can request that the results be provided to another health professional to benefit the patient in relation to other treatments.
It is assumed for this answer that the patient is primarily liable for the payment of the supply and the results will be considered and reported on by an *approved pathology practitioner. As such, it is considered that the recipient of the supply is the patient.