Payments and GST forms
These forms are to be completed by health-related providers or suppliers who need to comply with requirements of the GST Legislation to continue to receive payments in full from Medicare Australia.
Before completing either form below, please read the fact sheet, the GST Legislation and your Medicare Australia payments.
- Notification of ABN and Medicare Australia Reference IDs for tax treatment purposes [PDF, 100Kb] (includes RCTI Agreement)
- Changes or additions to existing notifications of ABN and Medicare Australia Reference IDs for tax treatment purposes [PDF, 96Kb]
There is a need for most organisations and businesses, whether they trade for profit or not, to have an ABN. The ABNs Medicare Australia needs from you are the ones for your enterprise or employer that align with the payments you receive from Medicare Australia.
To notify Medicare Australia of your ABN complete the form Notification of ABN and Medicare Australia Reference IDs for tax treatment purposes.
If you are not eligible for an ABN, you also need to confirm this with Medicare Australia.
To notify Medicare Australia that you don't have an ABN, complete the form Notification of ABN and Medicare Australia Reference IDs for tax treatment purposes.
Please attach an ATO declaration form to the above form when submitting to Medicare Australia. The declaration can be accessed from the ATO taxreform website. In the search box type “NAT 3346”, to acess the report.
You must advise Medicare Australia of any changes to Medicare Australia reference IDs linked to an ABN that has been previously provided to Medicare Australia. Where you do not have an ABN and your Medicare Australia reference ID details change, you must advise Medicare Australia of the changes or additions.
To advise of changes to your Medicare Australia reference IDs complete the form Changes or additions to existing notifications of ABN and Medicare Australia Reference IDs for tax treatment purposes.
Medicare Australia recommends that all enterprises enter into a Recipient Created Tax Invoice (RCTI) Agreement with Medicare Australia if they receive (or could receive in the future) Medicare Australia payments that are not GST-free.
For payments over $75 (excluding GST), there is a requirement for the registered supplier to issue the recipient with a tax invoice. Medicare Australia recognises that for many payments, Medicare Australia as the payer actually determines the value of the supply. The legislation allows for Medicare Australia, as the recipient of the supply, to take responsibility for issuing a tax invoice on behalf of enterprises that receive Medicare Australia payments.
For Medicare Australia to issue these tax invoices there must be an RCTI Agreement between Medicare Australia and the enterprise. The Agreement authorises Medicare Australia, on behalf of the enterprise, to issue RCTIs for supplies associated with Medicare Australia payments.
A person authorised to sign on behalf of the enterprise should sign the RCTI Agreement on the form Notification of ABN and Medicare Australia Reference IDs for tax treatment purposes.
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Last updated: 19 March, 2010