Some info on the GST for any midwives who have 'fee for service' clients. After speaking to a number of people at the Australian Tax Department (ATO), I have been told that we do not have to apply a GST to midwifery services as we are exempt under subsection 38B Health . However we can claim a credit on the items purchased or aquired for use in our business. These input tax credits can be claimed back on our business activity statement, a new form , which is lodged with the ATO monthly or quaterly. To do this we have to register and receive an A B N (australian business number). You can register for an ABN even if you do not have to register for GST because we are carrying on an enterprise. There is more info available at website taxreform.ato.gov.au under health, 38-10, other health services, 38-50 section 195-1 Annie Sprague RN RM M&CH Independent Midwife 34 Shiers St. Alphington 3078 Melbourne Aust. Ph. (03) 94973625 -- This mailing list is sponsored by ACE Graphics. Visit <http://www.acegraphics.com.au> to subscribe or unsubscribe.
