GST for doctors and clinics

Most healthcare is treated kindly by GST, but not everything a clinic does is exempt.

Generally exempt

Healthcare services by a clinical establishment, an authorised medical practitioner or paramedics are generally exempt from GST.

Watch the taxable edges

• Sale of medicines and goods over the counter can be taxable
• Cosmetic procedures that are not for a medical condition may be taxable
• Renting out space, or non-clinical services, can attract GST

If your taxable activities cross the threshold, you may need to register for those.