Who is a recognised health professional?

A recognised professional is a person who is registered, permitted or approved under state or territory law to provide the listed health service.

If there is no relevant state or territory law, a recognised professional is a member of a professional association that:

  • relates to the health service
  • has the same registration requirements nationally.

For audiology or audiometry, the service must be provided by an accredited service provider under section 4 of the Hearing Services Administration Act 1997.

End of attention

What if an assistant provides the service?

If part of the health service is performed by an assistant and not the recognised health professional, it is included as part of the GST-free service if all of the following apply:

  • it is billed in the name of the recognised health professional and they accept full responsibility for the health service
  • it is part of the health service that the recognised health professional provides
  • the recognised health professional has been involved in at least part of that health service
  • the recognised health professional supervises the assistant directly by
    • attending to the patient at the start of each treatment
    • being readily available for the whole time the assistant works with the patient
    • being available to take appropriate action if there is an emergency
    • planning all the treatment the assistant provides
    • being able to provide evidence that they monitor the assistant's services.
  • have access to a professional library – for example, journals, newsletters or technical updates
  • be able to take part in decision-making that affects your profession – for example, to promote, encourage and develop the profession
  • have the right to vote at the association's meetings
  • be a recognised member of that professional association.
    Last modified: 22 May 2014QC 16264