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Vanity surgery, aspects of practice sales and medico-legal services among those not exempt
DOCTORS' DOLLARS
Most doctors don't pay much attention to GST. Why should you be concerned? All services provided by a medical practitioner are exempt from GST.... Aren't they? Don't wait until you receive a large GST assessment to find out that not all of the services you provide are, in fact, exempt.
Since the fascinating aspects of the GST rules are unlikely to be the topic du jour in doctors' lounges, here is the basic information you need to know.
* The general GST rule is that any "supply" by a medical practitioner of a "consultative, diagnostic treatment or other health-care service" rendered to an individual is exempt. Note that this applies only to practising doctors. A non-practising physician employed in a consultative position would be required to pay GST on services rendered.
* Surgical procedures that alter or enhance a patient's appearance, but have no medical or reconstructive purpose, are considered to be cosmetic and are generally subject to GST. However, some...