Registration for payments subject to Goods and Services Tax (GST) for eServices 012-19061425

For an enterprise to receive payments in full, they must comply with the requirements of the GST legislation. If they receive or may receive payments from Services Australia that are not GST-free, they must:

• Provide the agency the Australian Business Number (ABN) of the enterprise, and
• Enter a Recipient Created Tax Invoice (RCTI) Agreement with the agency, signed by an appropriate representative of the enterprise

They must also tell the agency about any:

• changes or updates to the ABN, or
• linked Services Australia Reference identification numbers

Enterprises who receive or may receive payments from the agency which include GST, may include:

• Pharmacies, pharmacists and other approved dispensers
• Radiation-oncology clinics
• Colostomy and ileostomy associations, and paraplegic and quadriplegic associations
• Wholesale medicine suppliers for the Botox and in-vitro fertilisation or gamete intra-fallopian transfer programmes
• Software suppliers
• Registered health care providers for the provision of National Bowel Cancer Screening Programme details
• Department of Veterans' Affairs service providers

Providers that have previously entered a Recipient Created Tax Invoice (RCTI) Agreement with Services Australia, but have updated the following details, will need to complete a new form:

• ABN details or status
• GST registration status

The Department of Veterans' Affairs (DVA) providers can submit these forms for processing:

• RCTI, or
• Notification of Australian Business Number and reference identification for tax treatment purposes and Recipient Created Tax Invoice agreement (D9537)

See the:

• Process page for help with processing forms, and
• Resources page for links to forms