Finance/Compliance Consultant
77850 Points
Posted on 08 November 2026
Pathology lab: 44AD or 44ADA depends on who runs it:
• If run by a qualified medical professional (pathologist) personally performing or reporting tests, it's the medical profession, a specified profession. 44ADA (50%) applies. Use the medical-profession business code in the ITR list.
• If run as a business (owner not a doctor, employing technicians or pathologists), it's business income. 44AD (6%/8%) applies. Code: "Health care – diagnostic labs" in the business codes list.
• GST: diagnostic services are exempt (healthcare by a clinical establishment).