2.a.18 Where a patient has abnormal staining of the teeth and the dentist arranges for the making of a customised resin tray to apply bleaching material, will the fitting and fabrication be a GST-free dental service? The tray may be prescribed to be worn at home with supplied medicaments and the treatment is monitored by follow-up appointments.

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 a customised resin tray by a ‘recognised professional’ for ‘Dental’ services will be GST-free provided the supply would generally be accepted as being appropriate treatment of the patient. It is considered that such treatment of teeth, where there is abnormal staining would in a large number of cases be generally accepted in the dental profession as being necessary for the appropriate treatment of the recipient of the supply.

The supply of the customised resin tray at the time of the supply of the GST-free dental service will also be GST-free to the patient as being goods supplied ‘in the course of’ pursuant to section 38-10(3).

For more information as to the meaning of in the course of supplying, see Issue 2.b.