Private ruling: Other Health services
Date of advice: 25 March 2026
Published: 18 May 2026
Ruling period: Year ended 30 June XXXX; and | Year ended 30 June XXXX.
Date scheme commenced: 1 July XXXX

Ruling: Q1: Are you making a GST-free supply of dental services under subsection 38-10(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: No, you are making a taxable supply to a medical practice.

Relevant facts and circumstances: You are a registered dental practitioner that is registered under the relevant State laws. You are registered for GST. You provide your dental services as a contractor to a medical practice (the Practice) under an agreement.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 Section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 Subsection 38-10(1) | A New Tax System (Goods and Services Tax) Act 1999 Section 195-1

Reasons for decision: Summary: Section 9-5 of the GST Act states: You make a taxable supply if: (a) you make the supply for *consideration; and (b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and (c) the supply is *connected with Australia; and (d) you are *registered or *required to be registered. However, the supply is not a * taxable supply to the extent that it is *GST-free or *input taxed. *denotes a defined term in section 195-1 of the GST Act Based on the information you provided, your supply of dental services satisfies paragraphs 9-5(a) to 9-5(d) of the GST Act as you supply these services for consideration, in the course of your enterprise, these supplies are connected with Australia, and you are registered for GST. However, your supplies will not be a taxable supply to the extent that they are GST-free or input taxed. Your supply of dental services is not input taxed under any provisions of the GST Act. They may however be considered GST-free under section 38-10 of the GST Act as a supply of 'Other Health Services'. | Detailed Reasoning - Other Health services: Subsection 38-10(1) of the GST Act states: 1) A supply is GST-free if: a) it is a service of a kind specified in the table in this subsection, or of a kind specified in the regulations; and b) the supplier is a recognised professional in relation to the supply of services of that kind; and c) the supply would generally be accepted, in the profession associated with supplying services of that kind, as being necessary for the appropriate treatment of the recipient of the supply . (defined terms in section 195-1 of the GST Act are bolded). For services to be GST-free they must meet all the requirements as set out in subsection 38-10(1) of the GST Act. Specified in the table The first requirement in paragraph 38-10(1)(a) of the GST Act is that you must supply one of the services listed in the table referred to in this subsection. You are supplying dental services. Dental services are included at item 6 of the table subsection 38-10(1) of the GST Act, therefore, the first requirement is met. Recognised professional A "recognised professional" is defined in section 195-1 of the GST Act. To the extent that the dental services are conducted by a recognised professional (you) as defined in section 195-1 of the GST Act, which in this case would be a qualified and registered dentist, paragraph 38-10(1)(b) of the GST Act is met. Meaning of 'the recipient of the supply' Section 195-1 of the GST Act defines 'recipient' in relation to a supply to mean the entity to which the supply is made. As such, the supply of a health service will only be GST-free where the individual receiving that service or specific health treatment is the recipient of that supply. This means that a GST-free supply of a health service cannot be made to a business entity. In some circumstances, the 'recipient of the supply' is not an individual patient but is a third party such as a medical practice (a business entity). Identifying the recipient of a supply is a question of fact which must be determined on a case-by-case basis. In this case, as per the Agreement, you are engaged by the Practice to provide health services to their patients, as an independent contractor. Therefore, the Practice is the recipient of your supply of dental services not the patient. Thus, you do not meet the third limb of subsection 38-10(1) of the GST Act, as the patient is not the recipient of your supply. | Detailed Reasoning - Conclusion: Under the Agreement, you are making a supply of dental services to the Practice, not to an individual patient, thus the supplies you make to the Practice are not GST-free and are a taxable supply to the Practice, as all the requirements of section 9-5 of the GST Act are met.