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Operating as a Comcare service provider

For: Service providers Information seekers

Information for organisations and people who partner with us and provide services under the Commonwealth workers' compensation legislation and work health and safety legislation.


Comcare is here to support providers to deliver services during this difficult time. Visit our Coronavirus (COVID-19) page for updates and advice.

Standards of a service provider

Comcare partners with providers to promote and enable safe and healthy work and to facilitate recovery and return to work.

As providers, we expect you to:

  • comply with all relevant legislative requirements
  • comply with all other responsibilities relating to your profession or service
  • deliver services that are effective and efficient.

We provide more information for specific service providers:

Goods and Services Tax

Goods and Services Tax (GST) is a broad based tax on the supply of most goods, services and other items sold or consumed in Australia. The GST rate is 10%. GST is not payable on medical treatment such as GP, physiotherapy, hospital, pathology, etc.

However, GST is payable on treatment which is not classed as medical treatment such as massage, gym or pilates.

GST rebates cannot be claimed for medical services, it can be claimed for medical reports or case conferences. Refer to the Australian Taxation Office (ATO) which provides guidelines as to the reasons why medical services are exempt but other services are not.

In order for the GST to be paid by Comcare, you must:

  • have an ABN on your invoice which is registered to collect GST through the ABN website
  • state clearly on your invoice that you are charging GST
  • if the GST amount is shown, it must be correct.

Invoices

In order to pay an invoice, it must be addressed to Comcare and contain the correct information.

An invoice must contain:

  • unique invoice number
  • the employee's first and last name
  • the employee’s claim number (if known)
  • your identity as the seller or provider, such as business name or trading name
  • your address
  • your phone number and any other contact details
  • your ABN
  • the date of service
  • description of the service or treatment provided
  • the total cost
  • if relevant, the number of hours and hourly rate
  • the words ‘Tax Invoice’ must be used – preferably at the top (Comcare does not pay for services on a ‘statement’)
  • the GST amount (if any) payable. You can display GST for each item in a separate column, or within the total price. If you choose not to display GST separately, include a statement such as ‘Total includes GST’

For more information see payments and invoicing on the Australian Government business site.

Receipts

In order to reimburse an employee, the receipt must contain the correct information.

A receipt must contain:

  • the employee's first and last name
  • the employee’s claim number (if known)
  • your identity as the seller or provider, such as business name or trading name
  • your address
  • your phone number and any other contact details
  • your ABN
  • the date of service
  • description of the service or treatment provided
  • the total cost
  • if relevant, the number of hours and hourly rate
  • The GST amount (if any) payable. You can display GST for each item in a separate column, or within the total price. If you choose not to display GST separately, include a statement such as ‘Total includes GST’.

For more information see receipts and proof of purchase on the Australian Government business site.

Page last reviewed: 15 December 2019
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Comcare
GPO Box 9905, Canberra, ACT 2601
1300 366 979 | www.comcare.gov.au

Date printed 04 Jul 2020

https://www.comcare.gov.au/service-providers/general-requirements