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.

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 medical examination and provision of a pro-forma report in relation to a private pilot’s licence, will be a taxable supply where no Medicare benefit is payable.

In this situation, the examination and writing of the report does not involve the ‘appropriate treatment of the recipient of the supply’. Accordingly if a medical examination and report completion is undertaken as a requirement of the regulatory authority, the examination as well as the subsequent report will be a taxable supply.