Date

Issue

History

21/06/00 (a) 26/09/00 (u) 22/06/05 (u)

1.a '*Medical services'

21/06/00 (a) 26/09/00 (u)

1.a.1. What is the GST position of the provision of medico-legal reports or opinions (including witness evidence) for use in litigation or otherwise? Does the GST position vary if the provision of the medico-legal report or opinion is provided directly to a patient for use by a patient, or if provided to a third party for their use in legal proceedings?

21/06/00 (a) 26/09/00 (u)

1.a.2. What is the GST status of reports prepared by medical practitioners for their patients to be used by their patients for gaining vocational qualifications?

26/09/00 (a)

1.a.3. Is a medical examination of a patient for the purpose of determining the fitness of that patient to undertake an activity such as flying or diving taxable? In this case the patient has not decided whether or not to undertake the activity - the outcome of the medical examination will be used by the patient to determine whether to pursue the activity further or not. The patient pays for the examination (that is no Medicare rebate is paid)

26/09/00 (a)

1.a.4. Is GST payable for an examination and report of fitness (where the medical practitioner completes a pro-forma which has been supplied by the regulatory authority for a private pilot's licence (not vocationally related)? The patient pays for the examination

21/06/00 (a)

1.a.5. At what point does a new procedure become 'generally accepted' in the definition of '*medical service' in section 195-1? Is it at the time of publication in a reputed medical journal, when recommended by the relevant Australasian medical college or when adopted by MSAC for incorporation in the Medicare Benefit Schedule?

21/06/00 (a) 22/06/05 (u) 01/08/12 (u)

1.a.6. What is the GST position where the provision of actual treatment to a patient is paid for by a third party?

21/06/00 (a) 26/09/00 (u)

1.a.7. What is the GST status of medical services provided in Australia to non-Australian patients?

21/06/00 (a) 26/09/00 (u)

1.a.8. Is the gap between the schedule fee and the actual fee subject to GST?

21/06/00 (a) 26/09/00 (u)

1.a.9. Who is the recipient of a supply of diagnostic imaging (including x-rays) and pathology services?

21/06/00 (a) 26/09/00 (u)

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

21/06/00 (a) 26/09/00 (u)

1.a.11. Are massage services GST-free where a medical practitioner has referred the client?

21/06/00 (a) 26/09/00 (u) 29/11/04 (w)

1.a.12. What is the GST status of Infection Control where an 'approved pathology practitioner' performs tests on behalf of an employer hospital in respect of an employee (for example needle stick injuries of an employee)?

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

25/06/13 (u)

1.a.13. What is the GST status of the provision of services by a medical practitioner (for example visiting medical officer) to a hospital patient?

21/06/00 (a) 26/09/00 (u)

1.a.14. Where a doctor bulk bills for a medical service and charges the patient an Administration Fee, what is the GST status of the charge for the administration fee?

21/06/00 (a) 26/09/00 (u)

1.a.15. The Aesthetic Society of Plastic and Reconstructive Surgery has a register for breast implants. Clients who have received a breast implant are invited to be placed on to the register for a one-off fee of $20. What is the GST status of the register fee?

21/06/00 (a) 26/09/00 (u)

1.a.16. What is the GST position in relation to checkups, immunisations, pap smears and breast-cancer screening?

21/06/00 (a) 26/09/00 (u)

1.a.17. What is the GST status where an 85-year-old person is seeking clearance from a doctor to enable them to drive a motor vehicle - there is a Medicare benefit available?

21/06/00 (a) 26/09/00 (u)

1.a.18. Where a doctor supplies a GST-free medical service and separately charges a facility fee, what is the GST status of the charge for the facility fee?

21/06/00 (a) 26/09/00 (u)

1.a.19. What is the GST position of an examination for the purpose of preparing a report, prepared by a medical practitioner for a third party (that is not the patient but entities such as insurance companies, workers compensation providers, prospective employers, Government Departments etc) where the report is paid for by, and completed, for the third party?

21/06/00 (a) 26/09/00 (u)

1.a.20. There is a range of Medicare Benefits Schedule items for the various procedures involved with IVF. What is the GST status of frozen gamete/embryo storage fees?

26/09/00 (a)

1.a.21. What is the GST status of the reversal of a sterilisation procedure - there is a rebate for sterilisation but not reversal

24/05/01 (a)

1.a.22. Is GST payable for an examination and report of fitness where the medical practitioner completes a pro-forma which has been supplied by a social organisation (such as a sporting club) in order for the participant to undertake a particular sporting or recreational activity? There is no regulatory requirement for a medical examination prior to the participant engaging in the proposed activity. The patient pays for the examination.

24/05/01 (a)

1.a.23. Where an interpreter is required for a GST-free medical or other health service, what is the GST status of the interpreting services?

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

1.a.24. A Medical Practitioner provides a service involving the testing of employees of a meatworks for Q-Fever and if necessary, vaccination of the employees. The employer company requires all employees to have the tests and if appropriate, the vaccination. A Medical Practitioner bills the company on a per patient/service basis. What is the GST status of the service? Would the GST status of the service be different if the service was provided at the sole option of the employee?

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

1.a.25 A surgeon, acting as agent for the patient, engages the services of a medical practitioner as a surgical assistant. After the operation has been performed, at the request of the surgical assistant, the surgeon bills the patient and includes both the surgeon's fee and the surgical assistant's fee. When payment is received, the surgeon passes on the surgical assistant's fee which was included in the invoice to the patient. The surgeon does not charge an administration fee for handling the billing, etc. Does the transaction between the surgeon and the surgical assistant attract GST?

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

1.a.26 What is the GST status of supplies made by non-employee medical practitioners under the following arrangements with the Australian Defence Force (ADF):

1. Contract Health Practitioner (CHP): a medical practitioner is engaged to provide services and treatment to military personnel in a Defence establishment, normally where a uniformed medical practitioner is not available and a vacancy of up to 12 months exists within a Defence establishment
2. Sessional Contract Practitioner (SCP): a medical practitioner is engaged for a series of agreed sessions to provide services not available in ADF Health Facilities, and
3. Fee for Service (FFS): the ATO understands that no standard arrangement exists, medical practitioners being engaged at a local level for individual consultations at their usual fees.

11/07/01 (a)

1.a.27 Dr O G owns and operates a private obstetrics practice, undertaking procedures in both public and private hospitals. Dr O G will be away for the delivery of one of his pregnant patients who he has been attending to during the course of her pregnancy. Dr O G enters into an arrangement with Dr Standin whereby Dr Standin performs the delivery at the hospital for Dr O G's patient. Dr Standin bills the patient in Dr O G's name and receives 80% of the fee charged to the patient -the remaining 20% goes to Dr O G.

4. Who is responsible for charging and collecting GST?
5. What is (are) the criterion(a) used in determining the liability for collecting and charging GST as between Doctors O G and Standin?
6. What further information (if any) is required in order to determine GST liability?
7. Does the name of the biller have a material impact on the GST status?
8. What should Doctors O G and Standin do to ensure that the GST liability is appropriately clarified to the satisfaction of the ATO?

21/06/00 (a)

1.b. '*Medical services' rendered for 'cosmetic reasons'

21/06/00 (a)

1.b.1. What is the GST status where a doctor provides an item number for a cosmetic procedure, however the Health Fund disallows the claim and states that it is cosmetic. Does the Health Funds determination of whether a procedure is cosmetic override the doctor's determination for GST purposes?

21/06/00 (a)

1.b.2. What is the GST status of anaesthetic services rendered to patients undergoing procedures for cosmetic reasons for which a Medicare benefit is not payable?

21/06/00 (a)

1.b.3. What is the GST treatment of medical photography (including x-rays) for cosmetic procedures?

21/06/00 (a)

1.c. Goods supplied 'in the course of supplying' a GST-free *medical service

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

24/06/13 (u)

1.c.1. During surgery a medical practitioner fits a patient with an appliance for the purpose of correcting an illness or disability. Will these goods supplied at that time be GST-free?

21/06/00 (a)

1.c.2. Where an attendance takes place at a patients' premises, will any goods supplied at that time be GST-free?

21/06/00 (a)

1.c.3. What is the GST status of an appliance that is fitted to a person for the purpose of treatment of an illness or disability?

21/06/00 (a)

1.c.4. What is the GST status of the purchase of copies of x-rays and other medical imaging records by patients of a hospital?