Medicare Australia payments subject to GST
Following is a list of payments made by Medicare Australia that are subject to GST and/or PAYG withholding in circumstances where no ABN has been provided by an enterprise. This list of payments is based on advice from the Australian Taxation Office (ATO).
Please check the list carefully against the payments you currently receive (or could receive in the future) to help determine if you should provide an ABN, and if you should enter into an RCTI Agreement with Medicare Australia.
| Applies to: | Payment | GST applies? | ABN required? | RCTI Agreement required? |
|---|---|---|---|---|
| Radiation Oncology | ||||
| Clinical hospitals | Payment of grant that is based on the treatment of a patient. | No | Yes | No |
| Rural Transaction Centres | ||||
| Administrators | Payments made to administrators of the RTC for managing Medicare and PBS claims | Yes | Yes | No (supplier issues Tax Invoice) |
| Medclaims incentive payments | ||||
| New users of Medclaims | Start-up payment to participating practices and billing agents | Yes | Yes | Yes |
| EDI Incentives | ||||
| Billing agents | Payments made for electronic submission of claims | Yes | Yes | Yes |
| Repatriation Pharmaceutical Benefits Scheme (RPBS) and Pharmaceutical Benefits Scheme (PBS) | ||||
| Participating pharmacies | Payment to participating pharmacies for supply of medicines to Aboriginal and Torres Strait Islander health services (under Section 100) | Yes | Yes (for RCTI Agreement) |
Yes |
| Pharmacies and other approved dispensers | Payment for medicines supplied for 'doctors emergency bag' | Yes | Yes (for RCTI Agreement) |
Yes |
| Pharmacies and other approved dispensers | Payment for issuing safety net entitlement cards | Yes | Yes | Yes |
| Medicare easyclaim | ||||
| Participating pharmacies | Medicare easyclaim administration payment for maintaining devices | Yes | Yes | Yes |
| Bowel cancer screening register | ||||
| GP, Medical Practioner, Colonoscopist, Pathologist, and other clinicians | Payments made for submission of reports to the register | Yes | Yes | Yes |
| Service fee charged by HIC | ||||
| Pharmacies and other approved dispensers | Medicare Australia bureau fee for keying claims not lodged in electronic format | Yes | N/A | No (Medicare Australia issues tax invoice) |
| Specialist Recognition Advisory Committee member fees | The members sitting on the Specialist Recognition Advisory Committees and the Overseas Special Advisory Committees charge Medicare Australia a fee | Yes | Yes | Yes |
Last updated: 12 August, 2011