Under subsection 19(6) of the Act, a medicare benefit is not payable in respect of a professional service unless prescribed particulars are recorded on:

       (a)     an account for the professional service; or

      (b)     a receipt for the professional service; or

       (c)     the form of an assignment or agreement under section 20A of the Act in relation to the professional service.

This Division prescribes particulars for the purposes of subsection 19(6) of the Act. The particulars are divided into different kinds, including kinds of particulars that are only required for a certain class of professional service.