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Edited version of private advice
Authorisation Number: 1052093982006
Date of advice: 10 March 2023
Ruling
Subject: GST and other health services
Question
Is the supply by the Trust of the applied behaviour analysis service (ABA Therapy Services) GST-free under section 38-10 of the GST Act?
Answer
No, the supply by the Trust of the ABA Therapy Services is not GST-free under section 38-10 of the GST Act.
This ruling applies for the following period:
1 July 20XX till quarter ending 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
The Trust carries on an enterprise of providing applied behaviour analysis (ABA Therapy) services and is registered for GST.
In general ABA therapy focuses on teaching necessary skills and stopping dangerous behaviours rather than preventing harmless self-stimulatory behaviour (stims). Broadly, therapists work with autistic people to improve skills like communication and language abilities, as well as social skills.
The Trust is engaged to provide ABA Therapy Services to clients for consideration (i.e. payment).
The Trust engages individual X to provides the ABA Therapy services to the clients.
Individual X has completed an Associations training course in the ABA Therapist Training Program. Upon successful completion of this training course Individual X was awarded a certificate of completion which has been issued by the Association.
Relevant legislative provisions
A New Tax System (Goods and Services) Tax Act 1999 38-10
Reasons for decision
Section 38-10 of the GST Act provides that a supply is GST-free if it is of a kind specified in the table set out in subsection 38-10(1). Relevantly it must be one of the following:
• an Aboriginal or Torres Strait Islander health service
• acupuncture
• audiology or audiometry
• chiropody
• chiropractic
• dental
• dietary
• herbal medicine (including traditional Chinese herbal medicine)
• naturopathy
• nursing
• occupational therapy
• optometry
• osteopathy
• paramedical
• pharmacy
• psychology
• physiotherapy
• podiatry
• speech pathology
• speech therapy
• social work.
The service must be one of the listed services and cannot just be similar to one of these services.
In this case the ABA Therapy Services is not a service of the kind specified in the table set out in subsection 38-10(1) of the GST Act. Consequently, the supply of the ABA Therapy Services is not a GST-free supply under section 38-10 of the GST Act.