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04 Apr 12 GST: What is “hospital treatment”? - GSTD 2012/4

On 4 April 2012 the ATO issued a GST determination GSTD 2012/4 entitled “Goods and services tax: what is ‘hospital treatment’ for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?”

Hospital treatment, for GST purposes, has the same meaning as in the Private Health Insurance Act 2007 (Cth). The determination considers the detailed meaning of “hospital treatment”, including the meaning of the expressions “treatment” intended to manage a disease, injury or condition, “accommodation”, “provided to a person”, “by a person who is authorised by a hospital to provide treatment or under the management or control of such a person”, and “provided at a hospital; or is provided, or arranged, with the direct involvement of a hospital”.

The determination was previously issued in draft form as GSTD 2011/D4.

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