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

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This document outlines how Service Officers check the Goods and Services Tax (GST) registrations of providers.

Payments to service providers and suppliers

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 are required to provide Services Australia the Australian Business Number (ABN) of the enterprise, and enter into a Recipient Created Tax Invoice (RCTI) Agreement with Services Australia, signed by an appropriate representative of the enterprise. They are also required to advise Services Australia of any changes or updates to the ABN or any Services Australia Reference identification numbers that are linked.

Enterprises who receive or may receive payments from Services Australia 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 information
  • Department of Veterans' Affairs service providers

Providers update their GST status

Providers that have previously entered into a RCTI with Services Australia, but have updated the following details, will need to complete a new form:

  • ABN details or status
  • GST registration status

The Resources page contains links to contact details, provider and staff forms, the Australian Business Register and Australian Taxation Office websites.