A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Division 79 - Compulsory third party schemes  

SECTION 79-35.01  

79-35.01   CTP ancillary payment or supply  
For the purposes of paragraph 79-35(3)(b) of the Act, the following kinds of payments are specified:

(a) a payment for medical treatment provided by a medical practitioner;

(b) a payment for surgical treatment provided by a medical practitioner;

(c) a payment for treatment provided by a registered nurse;

(d) a payment for dental treatment;

(e) a payment for hospital treatment;

(f) a payment for ambulance services;

(g) a payment for the conveyance of an injured person to obtain emergency medical treatment;

(h) a payment for the cost of travel for a medical practitioner or registered nurse to provide medical treatment;

(i) a payment made according to a bulk-billing arrangement under section 54 of the Motor Accidents Compensation Act 1999 (NSW).


Under section 79-35 of the Act, the payments mentioned in this section must be made under a compulsory third party scheme. Section 79-35 sets out other requirements in relation to a CTP ancillary payment or supply.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.