How to check your business systems, processes and controls
Carrying out regular reviews will help you determine:
- the extent of any GST risk in your business
- any corrective action that is required to address the identified gaps in your systems, processes and controls.
For product classification, you can use our self-review guide and checklist to:
- undertake regular self-reviews of the GST product classification of your supplies
- assess the robustness of your business systems, processes and controls that directly impact your GST classification decisions.
See the self-review guide for medium to large businesses and the self-review checklist for small to medium businesses.
Check our GST public advice and guidance
Our published products will help you understand how the law applies to you. To view the relevant guidance and advice for health products and services, refer to the list below:
- ATO interpretative decisions by selecting 'By topic', then 'Goods and services tax', and then 'Health'
- GST Issues Registers Health Industry Partnership for guidance on issues identified during industry consultation in the past.
- Pharmaceutical health forum for guidance on issues identified during industry consultation in the past with specific industry participants.
- Goods and Services Tax Determination GSTD 2012/4 Goods and services tax: What is 'hospital treatment' for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?
- Goods and Services Tax Ruling GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostel
- Goods and Services Tax Ruling GSTR 2021/2 Goods and services tax: adjustable beds, pressure management mattresses and pressure management overlays
Emerging issues and advice under development
You can refer to emerging GST issues for health products to find early information about when we are:
- considering whether new or updated public guidance is needed for new products or where these have changed over time
- identifying common misunderstandings or issues on specific products to help you correct any misclassification.
You can also find out what public advice and guidance is under development for GST issues.
When our view should be applied prospectively
When providing advice, guidance or taking compliance action, we generally apply our view of the law from the date of effect of the relevant legislation unless an exception applies.
However, in some situations we may apply our view prospectively only. This means it will apply from a future date, not to prior years or periods.
You can find more information in PS LA 2011/27 Determining whether the ATO’s views of the law should be applied prospectively only.
If we decide to apply our view prospectively only, we will advise you of our decision and the reason for it. However, we will reverse that decision where there is evidence of fraud, evasion, or tax avoidance.
Contact us about your GST health decisions
If you’re still uncertain about your GST and health decisions, you can seek further support, guidance and assistance using tailored technical assistance.