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?

For source of ATO view, refer to:

• issue 1.a of this issues register
• part 3 of GSTR 2006/9 – Goods and services tax: supplies.

A service for which a Medicare benefit is payable, is GST-free under the first limb.

However a service for which a Medicare benefit is not payable, must be addressed under the second limb of the definition of ‘medical service’. It is the ATO view that the provision of a medico-legal report or assistance as an expert medical witness in litigation will not be GST-free under the second limb of the definition of ‘medical service’. They are not GST-free as neither involves ‘appropriate treatment of the *recipient of the supply’. This position does not change if the particular report is provided to the patient or directly or indirectly to a third party.