1.a.10. Will pathology tests and x-rays, for which a Medicare benefit is not payable, be subject to GST?

Non-interpretative – straight application of the law.

The question raises the application of the second limb of the definition of a ‘*medical service’ in section 38-7. If the pathology test or x-ray is not for an excluded professional service (for example in relation to tattoo removal) or rendered for cosmetic reasons, it will be GST-free.

The service must be performed by a ‘*medical practitioner or *approved pathology practitioner’ and be ‘generally accepted in the medical profession as being necessary for the appropriate treatment of the *recipient of the supply’.