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  • 7.a.1. Consultancy to a rehabilitation provider provided on a contractual basis

    Non-interpretative – other references (refer to GSTR 2006/9 – Goods and services tax: supplies).

    Where a service is provided to a third party the supply to that third party will be a taxable supply (unless that practitioner is an employee of that third party or section 38-60 applies). The supply of a service by that third party to a patient will be GST-free if the practitioner performing the service on behalf of that third party is:

    • a *medical practitioner or an *approved pathology practitioner and a Medicare benefit is payable, or
    • a *medical practitioner/approved pathology practitioner/*recognised professional and it is generally accepted in that profession as being necessary for the appropriate treatment of the patient.

    If the third party is an insurer, an operator of a statutory compensation or compulsory third party scheme or an Australian Government agency, the supply by the medical practitioner, approved pathology practitioner or recognised professional is GST-free under section 38-60 to the extent that the underlying supply to the patient is GST-free under Subdivision 38-B. See issue 1.a.6.

    If the service is being supplied to a patient and the third party is only paying for the service (and is not the recipient of a supply), it will be GST-free.

      Last modified: 16 Oct 2013QC 16330