Speak Out June 2019

in practice

Ask SPA Do I charge GST on reports? SPEECH PATHOLOGY AUSTRALIA NATIONAL OFFICE STAFF RECEIVE MANY QUESTIONS AND ENQUIRIES FROM MEMBERS ON A RANGE OF ISSUES. EACH EDITION THE TEAM WILL TACKLE SOME OF THESE QUESTIONS AND PROVIDE LINKS AND RESOURCES TO HELP. ?

• It is more likely that a speech pathology report would be GST free: as part of the assessment process for a new client, as part of a regular treatment review, if the report was provided when a Medicare benefit was also payable. Therefore, it is important to realise that reports for the NDIA for a participant’s plan review are subject to GST as this type of report is done separately to a consultation and no Medicare benefit is payable. Reports of this nature are not an ordinary and natural part of the performance of a GST- free health service and are issued as part of the reporting purpose of the NDIS (i.e. the ‘3rd party”). Members are encouraged to get advice from an accountant for their own circumstances, or contact the ATO directly for advice around GST on GSTmail@ato.gov.au Members can find out more information on the SPA GST FAQ : https://www.speechpathologyaustralia.org.au/ SPAweb/Resources_for_Speech_Pathologists/ Professional_Resources/HTML/Goods_and_ Services_Tax.aspx?hkey=9fb324b7-e92c-43b7-a203- 638f6bd60dba

Do I charge GST on reports? Typically, most reports are GST free… The advice from the ATO is that a report is GST free where: • a Medicare benefit is payable for the report • the report is an ordinary and natural part of the performance of the GST-free medical service This applies when the report is provided to the client, or directly or indirectly to the third party. Go to reference link The ATO has also confirmed that speech pathologists can only provide GST free services, including reports, if they are a member of Speech Pathology Australia. You may need to apply GST to the report if: • You are registered for GST (please note that registering for GST is optional if the turnover of your business is less than $75,000) • It has been requested by a third party (such as the education department, or the NDIA) and the report would not have otherwise been provided as part of the regular service-for example it is specifically for funding, or funding review.

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June 2019 www.speechpathologyaustralia.org.au

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