A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

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

Division 79 - Compulsory third party schemes  

79-35.01   79-35.01   Meaning of CTP ancillary payment or supply  
For 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 of an amount determined under section 25A of the Territory Insurance Office Act of the Northern Territory;

(j) a payment made according to a bulk-billing arrangement under section 54 of the Motor Accidents Compensation Act 1999 of New South Wales.


For section 79-35 of the Act, the payments mentioned in this regulation are to be made under a compulsory third party scheme. Section 79-35 sets out other requirements in relation to payments and supplies to which the Act relates.


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