• Issue 7 – General concepts from A New Tax System (Goods and Services Tax) Act 1999

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    (a) added, (u) updated, (w) withdrawn

    Date

    Issue

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    21/06/00 (a)


    21/06/00 (a) 26/09/00 (u) 01/08/12 (u)

    7.a. General concepts from A New Tax System (Goods and Services Tax) Act 1999

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

     

    21/06/00 (a) 29/11/04 (w)

    7.a.2. AB has multiple sclerosis and needs to use a wheelchair for mobility more and more. His work area needs redesigning and special car park provided. The company employs me as a consultant to look at his needs. My invoice and report is to the company

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    21/06/00 (a)

    7.a.3. Are autopsies GST-free?

     

    21/06/00 (a)

    7.a.4. What is the GST status of fees charged for being on call?

     

    21/06/00 (a)

    7.a.5. What is the GST status of police drug testing, water & food testing, pre employment drug screening and veterinary tests?

     

    21/06/00 (a)

    7.a.6. Some Herbalists and naturopaths work as contractors to stores. It is understood that if a practitioner operates as an incorporated entity, the services to the store attracts GST. If the practitioner is not registered for GST will the store will need to withhold tax from the gross payment for practitioner services

     

    21/06/00 (a)

    29/07/05 (u) 01/08/12 (u)

    7.a.7 Are payments under the Practice Incentives Program, General Practitioner Immunisation Incentives Program, Australian Childhood Immunisation Register Information (Notification) Program and Rural Retention Program consideration for a taxable supply?

     

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

    7.a.8. What is the appropriate process for determining the GST status of financial assistance to doctors administered by the Department of Health and Community services?

     

    21/06/00 (a)

    7.a.9. What is the situation with Internet purchases of goods from overseas by individuals or bulk purchases of goods by organisations for the treatment or amelioration of a condition, which would be GST-free if supplied by a medical practitioner

     

    21/06/00 (a)

    7.a.10. I'm a health professional who does a considerable amount of voluntary work on a professional basis. Part of this is altruistic and the part is marketing oriented. Can I claim input tax credits for expenditure I incur on those voluntary activities that are considered GST-free if I was to charge for them?

     

    21/06/00 (a)

    7.a.11. Can a self-employed health practitioner claim an input tax credit on CPD fees?

     

    21/06/00 (a)

    7.a.12. Can an employer claim the GST included in CPD fees paid on behalf of an employee as an input tax credit?

     

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

    7.a.13. Health professional students and trainees often stay in basic accommodation provided by the hospital (nurses' quarters) as part of their training. Hospitals charge a basic fee, and this also covers meals at staff (not public) canteens. As it is often a requirement of their training that they do stay on campus, is this short-term accommodation subject to GST?

     

    21/06/00 (a)

    7.a.14. In-house professional, clinical skills update / development programs run by a public hospital for internal staff and also for external private practitioners. Differential fees are charged. Are such course fees subject to GST?

     

    21/06/00 (a)

    7.a.15. Where an insurance provider makes payments directly to health service providers in relation to supplies to insured patients, is there any need for the insurance provider to withhold where an ABN is not provided by that health service provider?

     

    21/06/00 (a)

    7.a.16. Does GST apply to the facility fee charged by a hospital when a salaried staff specialist exercises a right of private practice and earns fees from private patients?

     

    21/06/00 (a)

    25/06/13 (u)

    7.a.17. Where two or more people have an expense sharing arrangement whereby common expenses are paid from a shared bank account, is there an entity (eg: an unincorporated association of persons or a partnership) that has to register for GST?

     

    21/06/00 (a)

    7.a.18 Where doctors share the costs of operating a practice (an association which is not a separate entity) and each doctor operates independently of the other doctors, what are the requirements for each doctor to claim input tax credits for their share of the costs?

     

    24/05/01 (a)

    7.a.19. The following two situations represent common working arrangements between doctors and surgeries. In the first situation, Dr A and Dr B agree that Dr A will receive (or keep) 50% of Dr B's billings. In the second situation, Dr A and Dr B agree that Dr B will receive (or keep) the greater amount of $45.00 an hour or 50% of Dr B's billings. The other facts are the same for both situations:

    1. Dr A owns and operates a private medical practice and surgery.
    2. Dr A and Dr B enter an arrangement whereby Dr B practises at Dr A's surgery (but not on the basis of an employment relationship).
    3. Dr B has some existing patients who now attend Dr A's surgery (to be treated by Dr B) and Dr B also treats a proportion of new patients as they attend the surgery. If they do not express a preference, new patients are allocated by the receptionist/practice manager employed by Dr A based on the respective availability of Doctors A and B.
    4. The patients Dr B sees are billed in Dr B's name (and provider number).
    5. The medical records of all of Dr A's and Dr B's patients are kept and maintained by Dr A's staff and held at the surgery.
    6. Dr B is responsible for payment of Dr B's medical indemnity insurance and will be sued by his/her patients in the event of an adverse medical outcome. Dr B also provides some but not all the equipment used in Dr B's practice.
    7. Dr A provides to Dr B premises for Dr B to practise in (including payment by Dr A of all outgoings (insurance, rates, electricity, water supply etc), a reception and billing service, some (but not all) equipment used in Dr B's practice; as well as the opportunity for Dr B to increase his/her income by being introduced to new patients who attend Dr A's surgery.

     

     

    24/05/01 (a)

    28/06/13 (u)

    7.a.20. What is the GST status of services in the following scenarios? In each case the Clinic is a separate entity and is registered for GST, the massage therapist earns less than $75000 and is not registered for GST and the services that are being supplied to the clients are not GST-free health supplies.

     

    24/05/01 (a) 22/06/05 (u)

    28/06/13 (u)

    7.a.21. In what circumstances would conduct monies payable to medical practitioners for production of documentation NOT incur GST under Division 81?

     

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

    7.b. Regulation made pursuant to section 21 of the A New Tax System (Goods and Services Tax Transition) Act 1999 in regard to acupuncture, naturopathy and herbal medicine

     

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

    7.b.1. What are the requirements included in the regulation pursuant to section 21 of the Transition Act?

     

    21/06/00 (a)

    28/06/13 (u)

    7.c. The Therapeutic Goods Associations (TGA) is a part of the Australian Government Department of Health and Aging and is responsible for administering the Therapeutic Goods Act 1989. Medicines and devices are evaluated and eventually listed or registered on the Australian Register of Therapeutic Goods (ARTG). Individual firms seeking registrations are charged fees for the various services provided by the TGA. Over recent years the percentage of the TGA's outlays to be recovered has been increased progressively (currently 100%)

     

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

    7.c.1. Is GST payable on fees and charges levied by the TGA for its services to industry?

     

      Last modified: 16 Oct 2013QC 16330