Financial Services


Under the GST legislation, the provision of health services is generally a GST-free activity.

If the University provides:

  • general practitioner health services to students and the general public
  • counselling and psychological services to students and general public
  • other specific health services to people with disabilities

then the provision of medical services is generally GST-free provided:

  • the service is provided by a 'recognised professional'
  • the service is generally accepted as being necessary for the treatment of a patient.

GST-free medical services include:

  • health practitioners' consultation fees
  • sales of goods, such as bandages, in the course of providing GST-free treatment to the patient as long as the goods are sold on the same premises
  • sale of medical aids and appliances provided these are not 'widely used' by people without an illness/disability
  • psychological services provided to students.

Services that are not GST-free include:

  • medical services provided by non-medical practitioners (such as students)
  • practice Incentive Program receipts from the Health Insurance Commission (HIC)
  • immunisation Incentive Receipts from HIC
  • child study centre psychological services charged to schools. As the service is supplied to the school rather than the patient, the charge is subject to GST. This service may be deemed as consultancy.

Recognised professional

Where a person other than a recognised professional provides a component of the medical supply, that component will not be GST-free unless:

  • that person is also a recognised professional
  • the recognised professional directly supervises the component of the supply.

It is considered that a person will be directly supervised where the recognised professional:

  • attends the patient at the commencement of the treatment and at the subsequent commencement of each new treatment
  • is readily available for the whole of the time that the assistant is working with the patient
  • is available to take appropriate action in the case of an emergency
  • determines all of the appropriate treatment to be provided by the assisting person
  • can satisfactorily prove that they monitor the services of the unqualified staff.

Other safety and health supplies

Other safety and health supplies which are provided by the University to external entities, and which are taxable supplies include:

  • training course fees
  • book sales
  • recalibration services
  • minor service charges
  • hire of equipment for fees
  • sales of waste boxes and liners
  • waste disposal services
  • consultancy services
  • miscellaneous sales.

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