• Issue 3 – Hospital treatment

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    (a) added, (u) updated, (w) withdrawn

     

     

    21/06/00 (a) 24/11/01 (u) 22/06/05 (u)
    21/02/06 (u)
    21/05/12 (u)

    3.a. '*Hospital treatment'

    21/06/00 (a)
    21/02/06 (u) 01/08/12 (u)

    3.a.1. Where a public hospital contracts with an approved pathology provider for provision of pathology services to the public hospital, will supply from the approved pathology provider to the public hospital be GST-free?

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

    3.a.2. Relatives/Carers of Patients in hospital (not just visitors) are sometimes provided with accommodation and or meals in the hospital for a nominal charge, which covers cleaning and catering costs? Is the charge GST-free?

    21/06/00 (a)
    21/02/06 (u) 01/08/12 (u)

    3.a.3. What is the GST status of services provided to hospital patients?

    21/06/00 (a)
    21/02/06 (u)

    3.a.4. Where a patient is transferred to home but not discharged from hospital and a fee is charged to the patient for the care of that patient. Will this fee be GST-free?

    11/07/01 (a) 22/06/05 (u) 01/08/12 (u)

    3.a.5. A private hospital has an arrangement to provide hospital services to employees of a company at the company's expense. If the fees were paid by the patient for example, they would be GST-free. Are the services GST-free even though paid by the company?

    11/07/01 (a) 22/06/05 (u) 01/08/12 (u)

    3.a.6. A health fund has an arrangement where it pays a set amount to Hospital A, for the treatment and any necessary rehabilitation of a member patient. Hospital A carries out the patient's surgery. The patient is discharged from Hospital A and admitted to Hospital B, which provides specialist rehabilitation services to the patient. Hospital B charges Hospital A for the rehabilitation services. Are the services provided by Hospital B GST-free?

    21/06/00 (a)

    3.b. '*Hospital treatment' that relates to '*medical services' rendered for 'cosmetic reasons'

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

    3.b.1. Where a patient has both a cosmetic procedure and a GST-free procedure within the same admission, how will the accommodation fee and theatre fee be treated?

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

    3.b.2. Where a cosmetic patient develops an infection or other medical problem, are the additional bed fees taxable or GST-free?

    21/06/00 (a)
    21/02/06 (u)

    3.c. Goods that directly relate to a supply of GST-free '*hospital treatment'

    21/06/00 (a)
    21/05/12 (u)

    3.c.1. What is the GST status of the provision of a television which is included as part of the hospital suite furniture and in the hospital fee?

    21/06/00 (a)
    21/05/12 (u)

    3.c.2. Is the provision of local telephone calls, which are bundled into the bed fee, GST-free?

    21/06/00 (a)

    3.c.3. Are meals provided by a hospital GST-free?

    21/06/00 (a)

    3.c.4. Are meals provided by a hospital GST-free when it is contracted out?

    21/06/00 (a)
    21/02/06 (u)

    28/06/13 (u)

    3.c.5. Is GST to be charged on sales of (prostheses type) goods supplied to the hospital/attending surgeon, which are billed directly to (surgical) patients on the instruction of the hospital/attending surgeon?

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

    3.c.6. Will the provision of dietary supplements to patients be GST-free?

      Last modified: 16 Oct 2013QC 16330