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A New Tax System (Goods and Services Tax) Regulations 2019
79‑35.01 CTP ancillary payment or supply79‑35.01 CTP ancillary payment or supply
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#### 79‑35.01 CTP ancillary payment or supply
For the purposes of paragraph 79‑35(3)(b) of the Act, the following kinds of payments are specified:
(a) a payment for medical treatment provided by a medical practitioner;
(b) a payment for surgical treatment provided by a medical practitioner;
(c) a payment for treatment provided by a registered nurse;
(d) a payment for dental treatment;
(e) a payment for hospital treatment;
(f) a payment for ambulance services;
(g) a payment for the conveyance of an injured person to obtain emergency medical treatment;
(h) a payment for the cost of travel for a medical practitioner or registered nurse to provide medical treatment;
(i) a payment made according to a bulk‑billing arrangement under section 54 of the Motor Accidents Compensation Act 1999 (NSW).
> Note: Under section 79‑35 of the Act, the payments mentioned in this section must be made under a compulsory third party scheme. Section 79‑35 sets out other requirements in relation to a CTP ancillary payment or supply.