Miscellaneous 2006

GST and the Health Professions

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2006

 

The application of GST to the health professions has its own issues to be negotiated. This article examines the health-related concessions in the GST Act, what they might mean, and what they have been interpreted to mean by the Commissioner and the Health Industry Partnership. GST aspects of service entities and GST grouping are also reviewed in passing.

This paper was also presented by the author at the 'My Client the Health Professional' seminar held in Brisbane on 31 January 2005, by Chris Waples at the 'Your Client the Health Professional' seminar held in Adelaide on 30 March 2005, by Craig Whatman at the 'Your Client the Health Professional' seminar held in Melbourne on 26 July 2005 and by Peter Speechley at the 'My Client the Health Professional' seminar held in Perth on 28 July 2005.

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