Private ruling: GST and invoicing services
Date of advice: 18 April 2017
Published: September 2017

Ruling: Q1: Do you make a GST-free supply when you provide invoicing services to your clients? | A1: No. You do not make a GST-free supply when you provide invoicing services to your clients.

Relevant facts and circumstances: You are registered for GST. You provide invoicing services to your clients.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 sections 9-5 and 38-10.

Reasons for decision: Summary: A supply of health services is GST-free under subsection 38-10(1) of the GST Act if: a) it is a service of a kind specified in the table in subsection 38-10(1) of the GST Act or specified in the A New Tax System (Goods and Services Tax) Regulations 1999 ; 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 d) supplying services of that kind, as being necessary for the appropriate treatment of the recipient of the supply. 'Pharmacy' is listed at item 15 in the table in subsection 38-10(1) of the GST Act (item 15). Therefore, 'pharmacy' services are GST-free when they come under subsection 38-10(1) of the GST Act. In the present circumstances, you are not providing 'pharmacy' services. You provide invoicing services to your clients. Therefore, the requirements of subsection 38-10(1) of the GST Act are not satisfied. Accordingly, your supplies are not GST-free under subsection 38-10(1) of the GST Act. Section 9-5 of the GST Act provides that you make a taxable supply if: you make the supply for consideration; and ● the supply is made in the course or furtherance of an enterprise that you carry on; and ● the supply is connected with the indirect tax zone; and ● 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. Where all of the requirements of section 9-5 of the GST Act are satisfied a supply will be taxable. Your supply is neither GST-free nor input taxed. Therefore, where all the requirements of section 9-5 of the GST Act are satisfied your supply of invoicing services to your clients will be taxable.