Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 79.35.01

                   For the purposes of paragraph 79-35(3)(b) of the Act, the following kinds of payments are specified:

                     (a)  a payment for medical treatment provided by a medical practitioner;

                     (b)  a payment for surgical treatment provided by a medical practitioner;

                     (c)  a payment for treatment provided by a registered nurse;

                     (d)  a payment for dental treatment;

                     (e)  a payment for hospital treatment;

                      (f)  a payment for ambulance services;

                     (g)  a payment for the conveyance of an injured person to obtain emergency medical treatment;

                     (h)  a payment for the cost of travel for a medical practitioner or registered nurse to provide medical treatment;

                      (i)  a payment made according to a bulk-billing arrangement under section 54 of the Motor Accidents Compensation Act 1999 (NSW).

Note:          Under section 79-35 of the Act, the payments mentioned in this section must be made under a compulsory third party scheme. Section 79-35 sets out other requirements in relation to a CTP ancillary payment or supply.