GST answers
One question, one row, one tax rate.
These pages state a treatment and show its basis, so you can see where a rate comes from rather than take it on trust. They are not tax advice, the open questions stay on the page, and your BAS agent or accountant is the one to confirm a treatment before you post it.
Treatments
One page per funding source and service category the canonical templates carry, with the reason the template gives for the row.
- GST answersGST on allied health assistant servicesAssistant time is GST free only inside a recognised professional's listed service: the ATO's four conditions, the supervision test, and what a template posts.
- GST answersGST on booking depositsThe canonical templates hold a booking deposit as a liability at the BAS Excluded rate, and move the GST point to the session the money is applied to.
- GST answersGST on cancellation and no-show feesA cancellation or no-show fee takes the GST treatment of the appointment it stands in for. What the canonical templates post, per appointment type.
- GST answersGST on contractor practitioner invoicesA contractor practitioner's invoice to the practice is not usually GST free, while the patient's session is. Which leg is taxable, and where each one posts.
- GST answersIs counselling GST-free?Counselling is not a listed health service, so a session is taxable by default. The three routes that change it, and the tax rate each one posts at.
- GST answersGST on CTP and TAC treatmentTreatment paid by TAC or a CTP insurer is GST free where the same session would be to the patient. The four payers the rule names, and the line that is not.
- GST answersGST on DVA treatment incomeDVA treatment income is GST free where the same service would be GST free to the veteran. The two rules that get it there, and what a decline changes.
- GST answersGST on EAP and corporate contractsAn EAP session is taxable because the employer engaged the practice, not the client. The two tests, the ATO's four third parties, and what to post in Xero.
- GST answersIs exercise physiology GST-free?Exercise physiology is not a listed health service, so a session is taxable by default. The three paths that change it, and how each one posts in Xero.
- GST answersGST on group sessionsA group session is GST-free on the same test as the consult beside it, and taxable once a business other than an insurer, scheme operator or agency buys it.
- GST answersGST on private health fund benefitsA fund benefit is GST free where the treatment it pays for is. Who the fund is paying for, what the gap carries, and where the account code lands.
- GST answersGST on reports to WorkCover and insurersA report a compensation insurer asks for is taxable while the treatment on the same claim stays GST free. What each line needs, and where it posts.
- GST answersIs massage therapy GST-free?Massage supplied alone is taxable. The four conditions that make it GST free inside a listed service, and the second revenue account a clinic needs.
- GST answersGST on Medicare bulk bill incomeMedicare bulk bill income is GST free, but bulk billing is not what makes it so. The two ATO doors, and the account and tax rate the templates post.
- GST answersOne invoice, GST free and taxable linesOne invoice can carry a GST free consult line and a taxable report or product line. Which lines flip, and where each one posts in Xero.
- GST answersGST on NDIS cancellation claimsA short notice cancellation claim takes the GST of the support it stands in for. What CANC, the reason codes and GSTCode carry, column by column.
- GST answersIs NDIS income GST-free?Listed health services are GST free under s38-10 whoever funds them, so most NDIS therapy income is. Everything else has to meet all four s38-38 requirements.
- GST answersGST on non-listed NDIS supportsScheme funding does not make a support GST free. The four requirements, the two determination tables, the claim code, and the account it posts to.
- GST answersAre NDIS price limits GST-inclusive?Where a support carries GST the price limit is the ceiling on a tax inclusive amount, so the tax comes out of the limit. What that costs, and how it posts.
- GST answersGST on NDIS report writingA report a school or court asked for is taxable. A report funded in the plan as part of a therapy support is arguably not. Both readings, and where it posts.
- GST answersGST on NDIS travel and non-face-to-faceTravel and non-face-to-face time billed to an NDIS participant take the GST treatment of the support they sit beside. What each canonical template posts.
- GST answersNDIS service agreements and GSTWhat an NDIS written service agreement has to state for a supply to be GST free, why a set of emails can satisfy it, and what it does not settle.
- GST answersGST on prepaid session packagesA block of sessions bought upfront is usually GST free, so the question is which quarter the sales figure lands in and how each session gets recognised.
- GST answersIs allied health GST-free?A private allied health consult is GST free on three conditions. The listed services, the account and Xero tax rate it posts to, and the lines that flip.
- GST answersGST on products sold to patientsA theraband is taxable, a listed medical aid is not, and a bandage used in the room follows the consult. Where each product line posts in Xero.
- GST answersDo psychologists charge GST?Psychology is a listed health service, so the session is GST free on three conditions. The five lines a practice bills that are taxable, with the Xero rate.
- GST answersGST on reports and medico-legal workA report is GST free only where a Medicare benefit is payable for it or it is part of performing the treatment. What that leaves taxable, and where it posts.
- GST answersGST on clinical supervisionSupervising another practitioner is not treatment of a patient, so the canonical templates default to taxable. Both readings, their sources, where it posts.
- GST answersDoes the payer change GST on treatment?The payer only changes the rate when the payer is also who engaged you. The recipient test, the three buckets every payer falls into, and where each posts.
- GST answersGST on training and workshopsA workshop or seminar a practice runs is taxable. It fails the appropriate treatment condition, not the practitioner one, and a business often bought it.
- GST answersGST on WorkCover treatmentTreating an injured worker is GST free under s38-60, and no Medicare benefit is needed. What the search results answer instead, and the line that is taxable.
- GST answersGST Free Income or BAS Excluded in XeroGST Free Income is a sale carrying no GST. BAS Excluded is a line with no sale behind it. Which rate each account in a health practice takes.
Guided onboarding
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Sign up, connect Zanda and Xero, and replay a month you already closed. The map is reviewed with whoever owns the books, and nothing posts until you approve it.
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