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.