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. Reassessment 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.
For source of ATO view, refer to issue 2.a of this issues register.
Provided a *recognised professional in ‘physiotherapy’ assesses the patient and determines that the exercise program will be appropriate treatment and such program would generally be accepted in the physiotherapy profession as being appropriate treatment then the consultation and provision of the exercise plan will be GST-free.
Subsequently, when the physiotherapist who is a *recognised professional is available to monitor exercises performed and provide advice and there is a charge for this service, it will be GST-free. The provision of a facility with equipment where the *recognised professional is not monitoring the exercise will not be GST-free as it is not a service of ‘physiotherapy’.