GST and 'recognised professional' requirements for other health services

Is the entity, a provider of health services, a 'recognised professional' for the purposes of paragraph 38-10(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when the entity is a member of a branch of the relevant national professional association and this branch is located outside the State in which the entity practices that profession?

Yes, the entity is a recognised professional, for the purposes of paragraph 38-10(1)(b) of the GST Act, when the entity is a member of a branch of the relevant national professional association and this branch is located outside the State in which the entity practices that profession.

The entity is a provider of health services. The service that the entity provides is one of the services listed in the table in subsection 38-10(1) of the GST Act. The entity is a member of a branch of the national professional association that has uniform national registration requirements relating to the supply of services that the entity provides. This branch is located outside the State in which the entity practices that profession.

There is no law in the State, in which the entity practices, which regulates that particular health service.

The entity is registered for goods and services tax (GST).

For the purposes of paragraph 38-10(1)(b) of the GST Act, a person is a recognised professional in relation to the supply of a service listed in the table in subsection 38-10(1) of the GST Act if: • the service is supplied in a State or Territory in which the person has a permission or approval, or is registered, under a State law or a Territory law prohibiting the supply of services of that kind without such permission, approval or registration, or • the service is supplied in a State or Territory in which there is no State law or Territory law requiring such permission, approval or registration, and the person is a member of a professional association that has uniform national registration requirements relating to the supply of services of that kind.

There is no law in the State, in which the entity practices, which regulates that particular health service. Accordingly, an entity practising in that State, will only satisfy the requirements for being a recognised professional where they are a member of a professional association with uniform national registration requirements that relate to the practice of that profession. Being eligible for membership of the relevant national professional association is not sufficient to meet these requirements.

The entity is a member of a branch of the national professional association that has uniform national registration requirements relating to the supply of services that the entity provides. Although this branch is located outside the State in which the entity practices that profession, there is no requirement under the GST legislation that the entity be a member of the local branch of the national association in the State or Territory in which the entity is practising. All that is required is that the health practitioner be a member of the national association.

Accordingly, the entity is a recognised professional for the purposes of paragraph 38-10(1)(b) of the GST Act, when the entity is a member of a branch of the relevant national professional association and that branch is located outside the State in which the entity practices that profession.