November 2008 Update

GST

The most recent information about GST for medical practitioners (and other health professionals) can be found on the “Health Industry Partnership – Issues Register” webpage at:

http://ato.gov.au/content.asp?doc=/content/16768.htm&page=22&from=TR/BS

GST TAXABLE and NON-TAXABLE SERVICES

Appendix D of the AMA List of Medical Services and Fess provides a comprehensive overview of GST taxable and non-taxable services and is attached.

CONDUCT MONIES

Conduct monies paid to a medical practitioner are not GST free under any provisions of the GST Act, including Section 38.7, Medical Services.  For a full explanation of this ruling go to:

http://ato.gov.au/businesses/content.asp?doc=/content/16768.htm&page=22#P1614_267960

WORKERS COMPENSATION

A detailed case study that illustrates the issues regarding GST for services provided to workers compensation claimants is at:

http://ato.gov.au/businesses/content.asp?doc=/content/18228.htm