Goods and Services Tax (GST) processing 012-17200000
Expand allThis document outlines information about registration and adjustment of payments subject to the Goods and Services Tax (GST) for providers.
About GST
The GST is a consumption-based tax levied in Australia on goods, services and activities, rather than directly on income. GST is applied to a number of Allied Health items and services administered on behalf of the Department of Veterans' Affairs (DVA) by Services Australia.
GST and Services Australia
Many health services, such as Medicare and the Pharmaceutical Benefits Scheme (PBS), are free from the GST. However, the Australian Taxation Office (ATO) has advised that GST should apply to some payments, including some of those paid on behalf of the Department of Veterans' Affairs (DVA). Under those circumstances, the payment itself is deemed under GST law to be a 'consideration for a supply' that is, a payment for a service that you are deemed to be rendering to us or the Australian Government.
GST and Department of Veterans' Affairs (DVA)
All DVA medical and hospital services are GST exempt. The system will automatically apply GST to Allied Health GST items when claims are assessed. The GST amount should not be included in the claim keyed by VAP Processing Officers for GST items. The GST amount is calculated automatically on the base fee that is charged by providers.
The Resources page contains links to contact details, relevant forms and letters and a link to the Australian Business Register website.
Contents
Registration for payments subject to Goods and Services Tax (GST) for eServices
Goods and Services Tax (GST) adjustment processing for Veterans' Affairs Processing (VAP)
Related links
Request a file fix for claims in Veterans' Affairs Processing (VAP)