• 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 ...’?

    Non-interpretative – straight application of the law.

    These words are not defined in the GST Act and will have their ordinary meaning. If a particular association wants confirmation of its status a specific ruling may be sought from the ATO.

    A number of professional associations have been identified in relation to the supply of services of the kinds listed in the Table in section 38-10(1). These professional associations often require a person to a have a minimum level of educational qualifications (usually tertiary level qualifications) before that person will satisfy the association's requirements for practitioner status. These professional associations are national associations and the registration requirements for practitioner status are the same for all practitioners regardless of the state or territory in which they practice.

      Last modified: 16 Oct 2013QC 16330