This advice will provide a general overview of the legislation and its application to the Health and Medical industries.


 The GST legislation will come into effect on 1 July 2000 and will apply to the domestic consumption of all goods and services.

While the GST is generally collected at every stage of production, most Australian enterprises will be able to claim a credit for GST paid on their business inputs. This means that it is ultimately the consumer who pays the GST.

The GST rate is currently 10%.

Click here to download the full advice on the Application of GST on Orthopaedic Surgeons