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  • 2.a.17. Where a patient is referred to a dentist by an ENT surgeon in order to fabricate and fit ear plugs to be worn in association with grommets, is this service GST-free?

    For source of ATO view, refer to:

    • CR 2013/14 - Goods and services tax: goods and services supplied by dentists
    • Issue 2.a of this issues register.

    Yes, the fitting of ear plugs by a ‘recognised professional’ for ‘Dental’ services will be GST-free provided the supply would generally be accepted in the dental profession as being necessary for the appropriate treatment of the patient. Acting in accordance with a referral from a specialist surgeon is evidence that the service would be likely to be accepted as 'appropriate treatment' within the profession.

    The supply of the ear plugs will be GST-free pursuant to section 38-10(3) as being goods supplied ‘in the course of’, provided they are supplied at the same point in time as the clinical service and have been customised or manipulated for the exclusive treatment of the patients ear condition.

    For detailed information as to the meaning of ‘in the course of supplying’ see further in Issue 2.b.

      Last modified: 16 Oct 2013QC 16330