What this ruling covers
The Australian Taxation Office has issued an addendum to Class Ruling CR 2013/14, which covers how GST applies to goods and services supplied by dental practitioners. This addendum is published as a public ruling under the Taxation Administration Act 1953.
Who this ruling applies to
The ruling applies only to dental practitioners who are members of the Australian Dental Association Ltd (ADA). The ruling continues to apply from 20 February 2013.
Key changes in this addendum
Updated terminology
The ruling now refers to dental practitioners rather than dentists.
Updated list of goods and services
Attachment A of the ruling has been updated. Tables 2 to 48 now reflect the current list of goods and services and their correct GST treatment. The consolidated version of CR 2013/14 is available at the ATO website.
New rule on drugs and medicinal preparations
A new rule confirms that drugs and medicinal preparations supplied by a dental practitioner can be GST-free under section 38-50 of the GST Act. This includes drugs restricted under state or territory law, provided:
- the supply is for human use, and
- the supply is to an individual for private or domestic use.
Key actions
- Dental practitioners who are ADA members are required to review the updated Attachment A (Tables 2 to 48) in the consolidated version of CR 2013/14 to confirm the correct GST treatment for each good or service supplied.
- Dental practitioners who supply drugs or medicinal preparations to patients are required to check whether the requirements in section 38-50 of the GST Act are met - the supply must be for human use and to an individual for private or domestic use - to apply the GST-free treatment.
- The consolidated version of CR 2013/14 showing all changes is available at the ATO website.
- Bookkeepers and BAS agents working with dental practices are required to confirm the practice is an ADA member, as the ruling applies only to ADA members.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.