What types of medical services are subject to GST ?
• Medico-legal services (such as medico-legal reports and attendance at court as an expert witness) • Services which involve preparation of reports to third parties (such as insurance medicals, pre-employment medicals, professional driving or flying license checks) • Provision of training to other health professionals (for example, supervision of a trainee, teaching in a commercial course) • Services of an administrative nature (for example being paid to be on call) • Services rendered by a medical officer under VMO non-salary contracts • Contract services similar to those of a VMO • Services rendered to obtain government grants • Some allied health services to veterans and their dependents as specified in the DVA table. I am registered for GST and receive money on behalf of another enterprise (which has an ABN). Do I charge GST when I remit the money collected to the other enterprise ? No. You should have a written agency agreement between yourself and the other enterprise. You would
