2.a.12. Does Item 6 ‘Dental’ in section 38-10(1)(c) include orthodontics?

Non-interpretative – straight application of the law.

Supply of an orthodontic service to a patient will be GST-free as it is considered to be ‘Dental’which appears at Item 6 in section 38-10(1). The Macquarie Dictionary, third edition, defines ‘orthodontics’ as ‘the branch of dentistry that is concerned with the correction of irregularities of the teeth or jaw’. It will also be necessary for the supplier of the orthodontic service to be a *recognised professional for the purposes of section 38-10. It is understood that the practise of dentistry is regulated at the state level. If the supplier conforms with the state or territory laws they will be a *recognised professional as that term is defined in section 195-1.

As a final requirement the supply of the orthodontic service must be generally accepted in the dental profession as being necessary for the appropriate treatment of the patient.

For further information refer to CR 2013/14 - Goods and services tax: goods and services supplied by dentists.

The supply of orthodontic appliances in the course of supply a GST-free dental service is considered at Issue 2.b.3.