November 2011 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.

GST TAXABLE and NON-TAXABLE SERVICES

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

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, please click here.

WORKERS COMPENSATION

A detailed case study that illustrates the issues regarding GST for services provided to workers compensation claimants is available here.