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Edited version of private advice
Authorisation Number: 1052065176303
Date of advice: 21 December 2022
Ruling
Subject: GST and other health services
Question
Are your supplies of antenatal classes GST-free under subsection 38-10(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes, your supplies of antenatal classes are GST-free under subsection 38-10(1) of the GST Act.
This ruling applies for the following period:
21 December 20XX to 20 December 20XX
Relevant facts and circumstances
You provide childbirth education and consultations (antenatal classes) to the public. You are not registered for GST.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 subsection 38-10(1).
Reasons for decision
Supplies of services by allied health providers may be GST-free under subsection 38-10(1) of the GST Act. Subsection 38-10(1) of the GST Act provides that other health services are GST-free where:
• the service is of a kind specified in the table in subsection 38-10(1) of the GST Act,
• the supplier is a recognised professional in relation to the supply of services of that kind, and
• the supply would generally be accepted in the relevant profession as being necessary for the appropriate treatment of the recipient of the supply.
Nursing is a listed service at Item 10 in the table in subsection 38-10(1) of the GST Act. The provider of the services is registered as a registered nurse with the Nursing and Midwifery Board of Australia and therefore is a recognised professional in relation to nursing.
The nurse providing the services undertakes an initial review of the application forms completed by your clients to assess whether the attendance at the antenatal classes is appropriate for the pregnant women. The antenatal classes you provide are accepted in the nursing profession as being appropriate treatment for pregnant women. Therefore, your supplies of the antenatal classes will meet the requirements of paragraph 38-10(1)(c) of the GST Act. As all the requirements of subsection 38-10(1) of the GST Act are met, your supplies of the antenatal classes to pregnant women is GST-free.
Additional information - as you are currently not registered for GST, you need to monitor your GST turnover. You will be required to be registered for GST if you GST turnover is $75,000 or above. Please note that GST-free supplies are included in calculating your GST turnover.