Private ruling: GST status of dental goods and services supplied by dental prosthetists
Published: May 2014

Ruling: A1: Supplies of services by prosthetists to patients Supplies of dental services by a recognised professional prosthetist to a patient that is generally accepted in the dental profession as being necessary for the appropriate treatment of that patient are GST-free. Supplies of medical aids and appliances Supplies of, 'dentures and artificial teeth', and 'mandibular advancement splints' are GST-free. Things made or consumed in the process of constructing and supplying one of these items form part of the one overall GST-free supply of that item, even if you might itemise the components separately on your bill. Supplies of specifically designed spare parts for medical aids and appliances The supply of a specifically designed spare part for a GST-free medical aid or appliance ('dentures and artificial teeth', and 'mandibular advancement splints') is GST-free. This will include labour where it is merely incidental to the supply of the specifically designed spare part. However, specifically designed spare parts will not be GST-free where they are merely incidental to a supply of labour. If the specifically designed spare part or the labour is not incidental to the other, the specifically designed spare part will be GST-free and the labour will not be GST-free. Generic spare parts are not specifically GST-free and are treated in the same way as for labour. Supplies of repairs of medical aids and appliances A repair of a medical aid or appliance is only GST-free where it is the supply of specifically designed spare parts for a GST-free medical aid or appliance. Supplies of modifications of medical aids and appliances by prosthetists The supply by the prosthetist to a patient of a modification to a denture or other appliance undertaken for the changing condition of the patient is GST-free. The GST status of each item from your list has been addressed in the reasons for decision.


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 Section 38-10 | • A New Tax System (Goods and Services Tax) Act 1999 subsection 38-10(1) | • A New Tax System (Goods and Services Tax) Act 1999 subsection 38-10(3) | • A New Tax System (Goods and Services Tax) Act 1999 section 38-45 | • A New Tax System (Goods and Services Tax) Act 1999 subsection 38-45 (1) | • A New Tax System (Goods and Services Tax) Act 1999 Schedule 3 • A New Tax System (Goods and Services Tax) Regulations1999

Reasons for decision: Summary: GST is payable on a taxable supply. Section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (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) The supply of the goods and services by you to individual patients in Australia will be taxable if all the requirements in section 9-5 of the GST Act are satisfied. From the facts given, your supply of goods and services by you to individual patients in Australia satisfies paragraphs 9-5(a) to (d) of the GST Act, as follows: (a) you make the supply of goods and services for consideration by way of payments; (b) you make the supply of goods and services in the course of your business; (c) the goods and services are supplied in Australia through an enterprise that you carry on in Australia (and therefore the supply is connected with Australia); and (d) you are registered for GST in Australia. However, section 9-5 of the GST Act also provides that the supply is not taxable to the extent that it is GST-free or input taxed. There are no provisions in the GST Act under which your supply of goods and services would be input taxed. Therefore, what remains to be determined is whether the supply of goods and services by you to individual patients in Australia is GST-free. | Detailed Reasoning - GST-free: The supply of certain 'medical services' and 'other health services' are GST-free under subdivision 38-B of the GST Act. Section 38-10 of the GST Act and section 38-45 of the GST act are relevant in this case. Subsection 38-10(1) of the GST Act Subsection 38-10(1) of the GST Act provides that a supply of other health services is GST-free where: (a) the services are of a kind specified in the table in subsection 38-10(1) of the GST Act (table), or of a kind specified in the regulations (b) the supplier is a recognised professional (as defined in section 195-1 of the GST Act) in relation to the supply of services of that kind, and (c) the supply is generally accepted in the relevant profession as being necessary for the appropriate treatment of the recipient of the supply. All the three requirements must be satisfied for your supply of dental services to be GST-free under subsection 38-10(1) of GST act. Paragraph (a) of subsection 38-10(1) Are dental services specified in the table or the regulations? Dental services are specified at item 6 in the table in subsection 38-10(1) and therefore, your supply satisfies paragraph (a) of subsection 38-10(1) of the GST Act. Paragraph 38-10(1)(b) Who is a 'recognised professional' in relation to the supply of dental services? Under section 195-1 of the GST Act, a person is a recognised professional for the purposes of subsection 38-10(1) of the GST Act if: a) that person is registered, permitted or approved under state or territory law to supply the listed health service, or b) if there is no relevant state or territory law, that person is a member of a professional association that has uniform national registration requirements relating to the supply of the health service, or c) in the case of audiology or audiometry, that person is an accredited service provider under section 4 of the Hearing Services Administration Act 1997 . Dental prosthetists who are required to be registered pursuant to relevant State or Territory legislation are considered to be a 'recognised professional' in dental services pursuant to paragraph (a) above. You advise that you have employed a prosthetist who is a member of an Australian Dental Prosthetists Association and is supplying the dental services on behalf of you to patients in Australia. Therefore, your supply satisfies paragraph (b) of subsection 38-10(1) of the GST Act. Paragraph 38-10(1)(c) To satisfy the requirement in paragraph 38-10(1)(c) of the GST Act, the service must be generally accepted in the professions associated with supplying services of that kind as being necessary for the appropriate treatment of the recipient of the supply. Who is the 'recipient of the supply'? For a supply of professional services together with goods to be GST-free under this category, paragraph 38-10(1)(c) requires the supply to be 'necessary for the appropriate treatment of the recipient of the supply'. The 'recipient of the supply' is defined in section 195-1 of the GST Act as 'the entity to which the supply was made'. Where the supply is made to another business or organisation, such as a dentist or another dental prosthetist, or to other parties such as a government department or insurance company, they will not be receiving 'appropriate treatment'. This means that supplies made to a dentist or another dental prosthetist, or to other parties such as a government department or insurance company, are not GST-free under this category. The only entity who can be in receipt of 'appropriate treatment' is the patient. Therefore, it is the Tax Office's view that only those supplies that are made to patients can be GST-free under this category. Are you making a supply to someone else who is not the patient? As explained above, any supplies that you might make to a person or a business that is not the patient will not be GST-free dental services under this category. Some examples of people or businesses that you might make supplies to are: other dental practices, dental hospitals, insurers, government departments or employers. In arrangements which involve you, the patient and these other people or businesses, we refer to these other people or businesses as third parties. Your supplies to these third parties will be taxable where the requirements of a taxable supply under section 9-5 of the GST Act, are met. In determining whether you have made a supply to a third party, it is necessary to consider the character of each arrangement. It is the Tax Office's view that you will be making a supply to that third party if you have entered into a binding obligation (e.g. a contract) under which you are required to provide something to the third party or to the patient for which that third party is required to pay you. In other words, who have you contracted with for that supply, the third party or the patient? If it is the third party, that third party is the recipient of your supply. Any supply you make to a third party is not a GST-free supply of dental services under subsection 38-10(1) of the GST Act. What about supplies paid for by someone other than the patient? If your arrangement does not create a binding obligation between yourself and the third party under which you are required to provide services to them or to patients, you will not be making a supply to that third party. That is, if you have not contracted with the third party but instead have contracted with the patient, the patient will be the recipient of your supply. In this scenario, you are only making one supply of dental services to the patient and the third party is paying on that patient's behalf. The supply of services to the patient will be GST-free under subsection 38-10(1) of the GST Act where the requirements outlined above are met. Who pays for a supply of services is not relevant when working out if that supply is GST-free. If the recipient of a supply is the patient, it does not matter that the service is paid for on the patient's behalf by another entity such as an insurer or employer. What is appropriate treatment? A dental prosthetists will provide 'appropriate treatment' to the patient where they assess the patient's state of health and determine a process to pursue in an attempt to preserve, restore or improve the physical or psychological wellbeing of that patient and includes subsequent supplies for that assessed process. 'Appropriate treatment' also includes preventative medicine, for example a periodic oral examination where there is no evidence of an ailment prior to attendance. However, this does not extend to the supply of services and goods in relation to customised mouthguards. Whilst a customised mouthguard is a device that may prevent or reduce damage sustained to the mouth and teeth in the event of an injury, it is not considered to be 'treatment' that is performed on a patient. To be GST-free, the dental profession must accept that the service is necessary and acceptable treatment, taking into account the patient's individual circumstances. After consultation with the Australian Dental Association, it was agreed that services which are predominantly for the improvement of the appearance of the patient are not 'necessary for the appropriate treatment' of that patient and therefore, are not GST-free. Also, services provided in assessing a patient for insurance or litigation purposes (that is, medico-legal services) are not 'necessary for the appropriate treatment' of the patient and are not GST-free. Services that are intended to improve the health of the patient but which also comprise a 'cosmetic' component (for example, reconstruction of a badly damaged tooth) are 'necessary for the appropriate treatment' of the patient and are therefore usually GST-free. A modification to a denture or other appliance undertaken for the changing condition of the patient is appropriate treatment of that patient and is GST-free where supplied by dental prosthetists to a patient. The 'changing condition of the patient' will include situations such as: • an addition to the denture where the patient has had a tooth extracted, or • a modification or adjustment to a denture due to a change in the shape or structure of a patient's mouth, palate, gums or jaw. | Detailed Reasoning - Dental goods - subsection 38-10(3): Dental prosthetists who are making GST-free supplies of dental services under subsection 38-10(1) of the GST Act (see discussion above), are also capable of supplying GST-free goods together with those services under subsection 38-10(3) of the GST Act. If a dental prosthetist supplies goods as part of a GST-free dental service, those goods are also GST-free if they are supplied to the patient at the same time as the dental service and they are: • individually customised or manipulated for the treatment of the illness or disability of that particular patient, or • essential for treating that patient during that particular consultation. Medical aids and appliances under subsection 38-45(1) A supply of a medical aid and appliance is GST-free under Division 38 of subsection 38-45(1) of the GST Act if it satisfies the requirements in subsection 38-45(1) of the GST Act. Subsection 38-45(1) of the GST Act states: A supply is GST-free if: a) it is covered by Schedule 3 (medical aids and appliances), or specified in the regulations; and b) the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability. The supply of dental goods by you to the individual patients in Australia will be GST-free if it satisfies all the requirements in subsection 38-45(1) of the GST Act. Paragraph 38-45(1)(a) of the GST Act The items in the table in Schedule 3 to the GST Act that are of relevance to your supplies are: • item 30 - 'dentures and artificial teeth', and • item 75 - 'mandibular advancement splints'. Item 30': dentures and artificial teeth' 'Dentures' for GST purposes, are considered to be an artificial restoration of several teeth (partial denture) or all of the teeth of either jaw (full denture). 'Artificial teeth' are considered to be those which are fabricated and replace natural teeth in form and function. The phrase 'artificial teeth' includes a single tooth as well as multiple teeth. Full crowns and bridges are artificial teeth. Item 75: 'mandibular advancement splint' For GST purposes a 'mandibular advancement splint' is a small device made of plastic or similar material that is worn in the mouth whilst sleeping (similar in appearance to a mouthguard). It is designed to help stop some types of snoring. The splint is designed to push the mandible (lower jaw) forward helping to keep the tongue clear of the pharynx (the back of the throat). The splints are also sometimes used for the treatment of temporomandibular joint disorder (TMJ). Where you are contracted to supply any of these listed items, and in the course of supplying that item you construct or consume various other things, you are making one overall supply of the listed item. Things made and consumed in the process of constructing and supplying a listed item form part of the one overall GST-free supply of that item, even if you might itemise the components separately on your bill. Examples of things consumed in the process of constructing and supplying a GST-free medical aid or appliance include oil, lubricant, glue and generic parts like screws and wires. Consumable items are acquired with the intention that they will be destroyed, consumed or expended. They do not retain their individual character or nature when a new medical aid or appliance is supplied or when a repaired medical aid or appliance is returned to its owner. However, where these things are supplied separately to the medical aid or appliance, they are only GST-free if they are specifically designed spare parts of that medical aid or appliance. | Detailed Reasoning - Spare parts for GST-free medical aids and appliances - subsection 38-45(2): Under subsection 38-45(2), a spare part for a GST-free medical aid or appliance is also GST-free if is specifically designed as a spare part for that GST-free medical aid or appliance and is supplied for that purpose. For GST purposes, a 'spare part' is a part that can be used to replace a faulty, worn or broken part of another thing. The part need only be capable of replacing the faulty, worn or broken part. It does not actually have to be used for that purpose. Spare parts that are not specifically designed to replace a faulty, worn or broken part of a GST-free medical aid or appliance are not GST-free. This means that things like generic screws which are not specifically designed for a GST-free medical aid or appliance are not GST-free spare parts. However, as explained above, things used and or consumed in the construction and overall supply of a GST-free medical aid or appliance are part of that overall GST-free supply. Therefore, whilst a generic screw when supplied on its own is not a GST-free spare part for a denture because it is not specifically designed for that purpose, it would be GST-free if that screw formed part of the supply of the denture. | Detailed Reasoning - Repair services: Other than repairs of dental goods which may be GST-free under section 38-7 of the GST Act, there is no specific exemption in the GST Act for the supply of repairs of medical aids or appliances or their spare parts. However, where the specifically designed spare parts are supplied together with a labour component (for example, installation or fitting service) that is not GST-free, the GST treatment will depend on how the supply is characterised. The following table outlines that characterisation and the different GST outcomes. | Detailed Reasoning - A: Specifically designed spare parts Labour A single GST-free supply of specifically designed spare parts | Detailed Reasoning - B: Labour Specifically designed spare parts A single taxable supply of labour | Detailed Reasoning - C: Separately identifiable supplies of spare parts and labour Neither is integral, ancillary or incidental to the other A partly taxable and partly GST-free supply GST is only payable on the taxable part use a reasonable basis for apportionment What does integral, ancillary or incidental mean? Some indicators that something may be integral, ancillary or incidental to another thing are: • it represents a marginal proportion of the total value of the package compared to the dominant part • it is necessary or contributes to the supply as a whole but cannot be identified as the dominant part of the supply • it contributes to the proper performance of the contract to supply the dominant part, and • a supplier would reasonably conclude that it does not constitute for customers an aim in itself, but is a means of better enjoying the dominant thing supplied. Therefore, a part of a supply will be integral, ancillary or incidental to another part of the supply where it is insignificant in value or function, or merely complements the dominant part of the supply. | Detailed Reasoning - Diagnostic Services - examinations: 011 Comprehensive oral examinations - evaluation of all teeth, their supporting tissues and the oral tissues in order to record the condition of these structures. This evaluation includes recording an appropriate medical history and any other relevant information. GST-free (see Notes for exception) # 014 Consultation - A consultation to seek advice or discuss treatment options regarding a specific dental or oral condition. This consultation includes recording an appropriate medical history and any other relevant information. GST-free (see Notes for exception) # 015 Consultation - extended (30 minutes or more ) - an extended consultation to seek advice or discuss treatment options regarding a specific dental or oral complaint. This consultation includes recording an appropriate medical history and any other relevant information. GST-free (see Notes for exception) # 018 Written report (not elsewhere included ) - a written report not addressed to a referring practitioner involved in the patient's care. Taxable | Detailed Reasoning - T: 019 Letter of referral - a letter from a dentist referring a patient to another practitioner and providing appropriate information to the consultant. GST-free (see Notes for exception) # 071 Diagnostic model - per model - the preparation of a model, from an impression. The model is used for examination and treatment planning procedures. This item should not be used to describe a working model. GST-free (see Notes for exception) # 122 Topical remineralisation and/or cariostatic agent, home application - per arch - the prescribed use, by a patient at home, of a custom-made tray for the application of remineralisation and/or cariostatic agents to the patient's dentition. This procedure describes the complete course of treatment per arch. For provision of the tray and medicaments or other remineralisation agents, see items 926 and 927. GST-free 123 Concentrated remineralisation and/or cariostatic agent, application - single tooth - a procedure to promote caries resistance in a specific situation, involving isolation and control of the target area and prolonged application of a concentrated fluoride or remineralisation and/or cariostatic agent. This includes necessary activation of the agent. Not to be used as an intrinsic part of the restoration. GST-free 151(A) Provision of a mouthguard Vacuum adapted - construction of a mouthguard, using a model(s) prepared from an impression(s) of the teeth taken by or under the supervision of the clinician, and subsequently inserted.. Taxable | Detailed Reasoning - T: 151(B) Articulated mouthguard - - construction of a mouthguard, using a model(s) prepared from an impression(s) of the teeth taken by or under the supervision of the clinician, and subsequently inserted. Taxable | Detailed Reasoning - Dentures and Denture Components: 711 Complete maxillary denture - provision of a removable dental prosthesis replacing the natural teeth and adjacent tissues in the maxilla. GST-free 712 Complete mandibular denture - provision of a removable dental prosthesis replacing the natural teeth and adjacent tissues in the mandible. GST-free 715 Titanium Plate - a reinforcing section added to a resin denture base. The other denture components should be appropriately itemised. GST-free 716 CoCh palates - a reinforcing cast metal section added to a resin denture base. The other denture components should be appropriately itemised. GST-free 719 Complete maxillary and mandibular dentures - provision of removable dental prostheses for the natural teeth and adjacent tissues in both the maxilla and mandible. GST-free 721 Partial maxillary denture - resin base - provision of a resin base for a removable dental prosthesis for the maxilla where some natural teeth remain. Other components of the denture such as teeth, rests, retainers and immediate tooth replacements should be appropriately itemised. GST-free 722 Partial mandibular denture - resin base - provision of a resin base for a removable dental prosthesis for the mandible where some natural teeth remain. Other components of the denture such as teeth, rests, retainers and immediate tooth replacements should be appropriately itemised. GST-free 727 Partial maxillary denture - cast metal framework - provision of the framework for a removable dental prosthesis made with a cast metal on which to replace teeth from the maxilla where some natural teeth remain. Other components of the denture such as teeth, rests, retainers and immediate tooth replacements should be appropriately itemised. GST-free 728 Partial mandibular denture - cast metal framework - provision of the framework for a removable dental prosthesis made with a cast metal on which to replace teeth from the mandible where some natural teeth remain. Other components of the denture such as teeth, rests, retainers and immediate tooth replacements should be appropriately itemised. GST-free 731 Retainer - per tooth - a retainer or attachment fitted to a tooth to aid retention of a partial denture. The number of retainers should be indicated. GST-free 732 Occlusal rest - per rest - a unit of a partial denture that rests upon a tooth surface to provide support for the denture. The number of rests used should be indicated. GST-free 733 Tooth/teeth (partial denture ) - an item to describe each tooth added to the base of new partial denture. The number of teeth should be indicated. GST-free 734 Overlays - per tooth - an extension of a denture covering the occlusal surface of remaining teeth or deliberately retained roots. The number of overlays should be indicated. GST-free 735 Precision or magnetic denture attachment - a preformed device within a prosthesis which connects to a precision or magnetic component on a tooth or implant. For the tooth component, see item 645. For the implant component, see item 661. GST-free 736 Immediate tooth replacement - per tooth - provision within a denture to allow immediate replacement of an extracted tooth. The number of teeth so replaced should be indicated. GST-free 737 Resilient lining - provision of a resilient tissue-bearing surface for a removable prosthesis. This item may be used with the provision of new, or maintenance of pre-existing prostheses. Complementary services should be appropriately itemised. GST-free 738 Wrought bar - a wrought bar joining sections of a partial prosthesis. GST-free 739 Metal backing - per backing - an extension of the casting of a cast metal partial denture to provide a backing for the denture tooth. The number of backings should be indicated. GST-free | Detailed Reasoning - Denture Maintenance: 741 Adjustment of a denture - adjustment of a denture to improve comfort, function or aesthetics. This item does not apply to routine adjustments following the insertion of a new denture or the maintenance or repair of an existing denture. GST-free 743 Relining - complete denture - processed - replacement of the tissue fitting surface of a complete denture to improve its accuracy and fit. The procedure requires multiple appointments. GST-free 744 Relining - partial denture - processed - replacement of the tissue fitting surface of a partial denture to improve its accuracy and fit. The procedure requires multiple appointments. GST-free 745 Remodelling - complete denture - replacement of the resin base of a complete denture, with or without rearrangement of the teeth, to improve its accuracy and fit. The procedure requires multiple appointments. GST-free 746 Remodelling - partial denture - replacement of the resin base of a partial denture, with or without rearrangement of the teeth, to improve its accuracy and fit. The procedure requires multiple appointments. GST-free 751 Relining - complete denture - direct - addition to the tissue fitting surface of a complete denture to improve its accuracy and fit, using a self or light cured material. GST-free 752 Relining - partial denture - direct - addition to the tissue fitting surface of a partial denture to improve its accuracy and fit, using a self or light cured material. GST-free 753 Cleaning and polishing of pre-existing denture - the cleaning and polishing of a pre-existing denture not associated with any other item of maintenance or repair of the denture. GST-free unless section 38-7 does not apply @ 754 Denture base modifications - structural addition to a denture base to enhance aesthetics or function. GST-free | Detailed Reasoning - Denture Repairs: 761 Re-attaching pre-existing clasp to denture - repair, insertion and adjustment of a denture involving re-attachment of a pre-existing clasp. GST-free unless section 38-7 does not apply @ 762 Replacing/adding clasp to denture - per clasp - repair, insertion and adjustment of a denture involving replacement or addition of a new clasp or clasps. GST-free 763 Repairing broken base of a complete denture - repair, insertion and adjustment of a broken resin complete denture base. GST-free unless section 38-7 does not apply @ 764 Repairing broken base of a partial denture - repair, insertion and adjustment of a broken resin partial denture base. GST-free unless section 38-7 does not apply @ 765 Replacing/adding new tooth on denture - per tooth - repair, insertion and adjustment of a denture involving replacement with or addition of a new tooth or teeth to a previously existing denture. GST-free @ 766 Reattaching existing tooth on denture - per tooth - repair, insertion and adjustment of a denture involving reattachment of a pre-existing denture tooth or teeth. GST-free (see Notes for exception) $ 768 Adding tooth to partial denture to replace an extracted or decoronated tooth - per tooth - modification, insertion and adjustment of a partial denture involving an addition to accommodate the loss of a natural tooth or its coronal section. If the tooth is an immediate replacement, item 736 is applicable. GST-free 769 Repair or addition to metal casting - repair of or addition to the case metal frame of a denture. This is a complex procedure requiring the dismantling of the denture. Other complementary services should be appropriately itemised. GST-free (see Notes for exception) $ | Detailed Reasoning - Other Prosthodontic Services: 771 Tissue conditioning preparatory to impressions - per application - the provisional (temporary) lining of the tissue fitting surface of a denture with a conditioning material, to improve the health of the denture-supporting mucosa. GST-free 772 Splint - resin - indirect - a resin appliance attached to the teeth for stabilising mobile or displaced teeth. A resin splint may also be used to stabilise a fractured jaw. This item included the subsequent removal of the splint. GST-free 773 Splint - metal - indirect - a cast metal appliance bonded to the teeth to stabilise mobile or displaced teeth. Metal splints may also be used to stabilise a fractured jaw. This item includes the subsequent removal of the splint. GST-free 775 Characterisation of denture base - stippling, staining, festooning or shaping rugae on the appropriate surface(s) of a denture. GST-free 776 Impression - denture repair/modification - an item to describe taking an impression where required for the repair or modification of a dental appliance. GST-free (see Notes for exception) $ 777 Identification - marking a dental appliance with a patient's name or other form of enduring patient identification. GST-free (see Notes for exception) $ 778 Inlay for denture tooth - provision of an inlay in a denture tooth. GST-free (see Notes for exception) $ 779 Surgical guide for an immediate denture - provision of an appliance which indicates the final ridge contours following extraction of teeth prior to immediate denture insertion. GST-free | Detailed Reasoning - Discussion of notes in relation to the GST Status: Notes : | Detailed Reasoning - T: Refers to services that are considered to be taxable as they are not for the 'appropriate treatment' of the patient. # Indicates services that may not be GST-free as they may not be 'necessary for the appropriate treatment' of the patient, for example, services for medico-legal or cosmetic purposes. $ These are item numbers where the description of the item covers both taxable and GST-free supplies. @ The Medicare Benefits Schedule provides that a Medicare benefit is payable for some dental services provided in the community to people with chronic medical conditions and complex care needs. The Medicare Benefits Schedule of Dental Services provides details of services that are covered by the Medicare items; which dental practitioners are eligible to use the dental items and which patients are eligible for these dental services. Where a Medicare benefit is payable, the service is GST-free under section 38-7.

What is the GST status of various dental goods and services supplied by an Australian company (you) to individual patients in Australia? | Relevant facts: • You are an Australian company which is registered for GST. | • You are carrying on an enterprise operating a denture clinic and laboratory in Australia. | • You supply a range of dental goods and services to individual patients in Australia. | • You have employed a prosthetist who is a member of the Australian Dental Prosthetists Association. | • The prosthetist provides various goods and services on behalf of you to the patients for the appropriate treatment of the patients where the prosthetist assesses the patient's state of health and determines a process for preserving, restoring or improving the physical or psychological wellbeing of that patient. | • You do not have any agreement/s with any patients where you have agreed that supplies of dental goods are not to be treated as GST-free supplies. | • You do not have any agreement/s with any third party to provide dental treatment to its employees. | • You have not been asked to supply written medical reports to any patients or third parties. However, you requested advice on the supply of written medical reports in case it is ever requested by any patients. | • You included a list of supplies provided by you to individual patients in Australia and have asked us to rule on this list. | • You also supply dentures and related products to dentists in Australia; however, you do not require any advice in relation to these supplies.