7.a.21. In what circumstances would conduct monies payable to medical practitioners for production of documentation NOT incur GST under Division 81?
Non-interpretative – straight application of the law.
Conduct monies payable to medical practitioners for production of documentation are not covered under Division 81. They are not a tax imposed under an Australian law. Also, the medical practitioner is not an Australian government agency which is defined by reference to section 195-1 of the GST Act and section 995-1 of the Income Tax Assessment Act 1997 as:
- the Commonwealth, a State or a Territory, or
- an authority of the Commonwealth or of a State or a Territory.
Division 81 can only ever relate to taxes and monies payable to Australian government agencies. As such, Division 81 will not apply to conduct monies payable to medical practitioners. Further, conduct monies payable to medical practitioners are not GST-free under any other provision of the GST Act including section 38-7.
For more information on Division 81, see ‘Payments to government agencies under Division 81’.