FaQ – GP WORKING LIFE

The Goods and Services Tax is applied to most things in the Australian economy, but NOT to essential services.

Provision of a medical consultation is an Essential Service – i.e. the provision of the service by the doctor to the patient is essential, and GST does not apply. Provision of administration services by a practice is not essential, so does attract GST. So, as a General Practitioner, operating as an Independent Contractor in Australia, the patient doesn’t need to pay GST on your fees for service, but there is GST levied on the administration service that the practice provides to you. This is normal, and relevant to all GPs working in Australia