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Is the entity, a medical practitioner, making a GST-free supply under subsection 38-7(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it provides tubal reversal services to a patient?

Yes, the entity is making a GST-free supply under subsection 38-7(1) of the GST Act when it provides tubal reversal services to a patient.

The entity, a medical practitioner (as defined in section 195-1 of the GST Act), provides tubal reversal services to a patient, for which no medicare benefit is payable. The entity is registered for goods and services tax.

The services are not rendered in prescribed circumstances within the meaning of regulation 14 of the Health Insurance Regulations made under the Health Insurance Act 1973 or for cosmetic reasons.

In this case, these services are generally accepted in the medical profession as necessary for the appropriate treatment of the patient.

A supply of a medical service is GST-free under subsection 38-7(1) of the GST Act.

A 'medical service' is defined under section 195-1 of the GST Act to mean: • a service for which a medicare benefit is payable under Part II of the Health Insurance Act 1973 ; or • any other service supplied by or on behalf of a medical practitioner or approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the recipient of the supply.

In this case, there is no medicare benefit payable for the service provided by the entity. However, as the supply of tubal reversal services to the patient in this case is generally accepted in the medical profession as being necessary for the appropriate treatment of the recipient of the supply, the supply meets the definition of a medical service under section 195 of the GST Act.

Therefore, as the medical service is not excluded under subsection 38-7(2) of the GST Act, the entity is making a GST-free supply of tubal reversal services to its patient under subsection 38-7(1) of the GST Act. [Note: The supply of a tubal reversal service is not GST-free under subsection 38-7(1) of the GST Act when a medical practitioner considers that such a service would not be appropriate treatment of the particular recipient of the supply.]