Who is a ecognised professional for GST purposes?
A ‘recognised professional’ is a person who: • has permission, approval, or is registered under a State or Territory law permitting the supply of the listed services, or • if there is no such State or Territory law, the person is a member of a professional association that has uniform national registration requirements relating to the supply of these services, or • in the case of audiology or audiometry services, the service is supplied by an accredited service provider. Since 1 July 2003, these suppliers must be recognised professionals.
