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GST, Conduct Monies and Workers Compensation

This resources, with links to the ATO, will help doctors understand the implications and impact of GST on their practice.

November 2016 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.

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