GST issues registers
Health industry partnership
| This issues register, originally published on our main website, provides guidance on issues identified during past consultation with industry participants.
Issues in this register that are a public ruling can now be found in the Public Rulings section of this Legal Database. Issues in this register that have not been labelled as public rulings, constitute written guidance. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to. If you feel that the guidance in this issues register does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us. |
Issues register
For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term 'Australia' is used in this document, it is referring to the 'indirect tax zone' as defined in subsection 195-1 of the GST Act.
How this document should be used
This document is a list of major issues and subsidiary questions, which have been collated as a result of consultations with the Health sector. The document was then refined using input from the Health Consultative Committee. These discussions and consultations have been instrumental in the ATO undertaking a technical clearance process bearing in mind the intention of the policy for each major issue and outlining the ATO's position for each subsidiary question.
The issues raised cover a number of the sections in subdivision 38-B-Health of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). These sections include: 38-7 Medical services, 38-10 Other health services, 38-20 Hospital treatment, 38-45 Medical aids and appliances, 38-47 Other GST-free health goods. Other issues discuss GST general concepts and related questions.
This document does not cover section 38-38 which is about disability supports provided to National Disability Insurance Scheme (NDIS) participants. For information on this section see the fact sheet, GST and the National Disability Insurance Scheme.
The format of the log contains an explanation of the relevant section followed by specific questions and answers. It should be noted that whilst health specific sections are addressed, the general provisions of the GST Act also need to be considered.
The ATO's position outlined in each subsidiary question is specific to that question. Each response should be considered as pertaining to the particular circumstances described in the question and should not be viewed as a generic position held by the ATO. Where organisations find that the question does not fit the unique circumstances as outlined then it is important that further clarification is sought from the ATO. This would best be done by writing to the ATO at:
Australian Taxation Office
PO Box 3524
Albury NSW 2640
There are also a number of issues, which will require the publication of separate rulings. As these rulings become available they will be published on the ATO's website ato.gov.au
Unless otherwise stated, all references to sections herein are references to sections of the A New Tax System (Goods and Services Tax) Act 1999.
Note: The asterisks, which appear in this document, identify that the following word or words are defined terms within the GST Act.
| Issue 1 | Medical services |
| Issue 2 | Other health services |
| Issue 3 | Hospital treatment |
| Issue 4 | Medical aids and appliances |
| Issue 5 | Other GST-free goods |
| Issue 6 | Private health insurance and ambulance subscriptions |
| Issue 7 | General concepts from A New Tax System (Goods and Services Tax) Act 1999 |
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