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News Bulletin : ADA News Bulletin July 2011
49 July 2011 practice management The ATO recently issued a class ruling CR 2011/58. GST: Goods and Service Tax: goods and services supplied by dental prosthetists and technicians (of the Oral Health Association). The class ruling applies from 1 July 2010 and addresses the GST consequences of the supply of services by dental prosthetists and dental technicians. The ruling is specific to dental prosthetists and dental technicians who are members of the Oral Health Professionals Association. The ruling states that services provided by a dental prosthetist to a patient, that is generally accepted in the dental profession as being necessary for the appropriate treatment based on that that patient’s individual circumstances, is a GST-free service. To be GST-free it must be appropriate treatment where the patient’s state of health is assessed to determine a process to pursue in an attempt to preserve, restore or improve the physical or psychological wellbeing of the patient. Excluded services and treatments that are considered not ‘necessary for the appropriate treatment’ are customised mouthguards, medico-legal services and services prominently for the improvement of appearance. The following table broadly summarises the GST treatment of a supply of prosthetic goods and services as outlined in the class ruling: GOODS AND SERVICES SUPPLIED GST STATUS Dental prosthetic treatment to a patient GST-free Prosthetist service and supply of goods on premises to patients GST-free Prosthetist service to a third party or business and not direct to a patient GST Dental technician service to a business GST Supply of medical aids and appliances (e.g., dentures and artificial teeth) GST-free Supply of specifically designed spare parts or repairs for medical aids and appliances (e.g., customised tooth brushes for people with disabilities) GST-free Prosthetist service to a patient to modify a denture or other appliance GST-free Modification by a dental technician of a denture where a specifically designed part is GST-free GST-free Accompanying the ruling (but does not form part of the ruling) is a detailed appendix that provides detailed explanations, examples, flow chart and tables to assist in determining the GST status of a good and/or service provided by dental prosthetist or a dental technical. The ADA has written to the ATO alerting them that whilst dental prosthetists can provide certain services direct to patients some of those services/products listed in the ruling are not able to be supplied other than to dentists. Andrew Chen is a Principal at Crowe Horwath. He specialises in improving financial and taxation incomes for dental professionals and professional practices. Phone: 02 9619 1626; or email: firstname.lastname@example.org Readers should not act only on the basis of material obtained in this newsletter because the contents are of a general nature and therefore do not take into account each person’s individual circumstances and may be liable to misinterpretation. Do not act upon any of the information contained within this article without first obtaining specific advice from a tax advisor. Crowe Horwath assumes no obligation to update this publication after it has been issued. Whilst every effort has been made to ensure accuracy, information contained may not be complete, may have changed or may not be relevant to, or appropriate for your circumstances. gSt on dental supply of PROStHetiSt SeRViCeS “The class ruling applies from 1 July 2010...is specific to dental prosthetists and dental technicians...”
ADA News Bulletin June 2011
ADA News Bulletin August 2011