Special education services fees - TAC - Transport Accident Commission

Effective 1 July 2023

For Special education services provided on or after 1 July 2023
	Registered for GST
Service Description	TAC Item Number	Maximum Payment Rate
In rooms
Initial Consultation Testing & assessment pro-rata hourly rate with prior approval of TAC	SP600	$122.19
Standard Consultation	SP602	$61.21
Long Consultation	SP604	$91.47
Prolonged Consultation	SP606	$121.93
Group Treatment
Group Rates (per person per hour)	SP101	$73.20
Travel (with prior approval)
Travel time can be claimed only for travel to and from the practitioner's practice address and the TAC client's residence. Where more than one client is visited in a single travel period, total travel costs should be apportioned equally between those clients to whom services have been provided.	SP630*	$121.93
All travel is to be separately billed in blocks of 15 minutes
Reports
Report When submitting an account for payment, details of the time taken to complete the report must be recorded on the account	SP640*	$121.93
Standard Consultation - up to 30 minutes Long Consultation - >30 minutes < 45 minutes Prolonged Consultation - >45 minutes <60 minutes

For Special education services provided between 1 July 2022 and 30 June 2023
	Registered for GST
Service Description	TAC Item Number	Maximum Payment Rate
In rooms
Initial Consultation Testing & assessment pro-rata hourly rate with prior approval of TAC	SP600	$113.15
Standard Consultation	SP602	$56.68
Long Consultation	SP604	$84.70
Prolonged Consultation	SP606	$112.91
Group Treatment
Group Rates (per person per hour)	SP101	$67.78
Travel (with prior approval)
Travel time can be claimed only for travel to and from the practitioner's practice address and the TAC client's residence. Where more than one client is visited in a single travel period, total travel costs should be apportioned equally between those clients to whom services have been provided.	SP630*	$112.91
All travel is to be separately billed in blocks of 15 minutes
Reports
Report When submitting an account for payment, details of the time taken to complete the report must be recorded on the account	SP640*	$112.91
Standard Consultation - up to 30 minutes Long Consultation - >30 minutes < 45 minutes Prolonged Consultation - >45 minutes <60 minutes

For Special education services performed by a provider who is not registered for GST
	Not registered for GST
Service Description	TAC Item Number	2023/24 Maximum Payment Rate	2022/23 Maximum Payment Rate
Travel (with prior approval)
Travel time can be claimed only for travel to and from the practitioner's practice address and the TAC client's residence. Where more than one client is visited in a single travel period, total travel costs should be apportioned equally between those clients to whom services have been provided.	SP630F	$110.85	$102.65
All travel is to be separately billed in blocks of 15 minutes
Reports
Report When submitting an account for payment, details of the time taken to complete the report must be recorded on the account	SP640F	$110.85	$102.65

For Special education services provided on or after 1 July 2023
	Registered for GST
Service Description	TAC Item Number	Maximum Payment Rate
In rooms
Initial Consultation Testing & assessment pro-rata hourly rate with prior approval of TAC	SP600	$122.19
Standard Consultation	SP602	$61.21
Long Consultation	SP604	$91.47
Prolonged Consultation	SP606	$121.93
Group Treatment
Group Rates (per person per hour)	SP101	$73.20
Travel (with prior approval)
Travel time can be claimed only for travel to and from the practitioner's practice address and the TAC client's residence. Where more than one client is visited in a single travel period, total travel costs should be apportioned equally between those clients to whom services have been provided.	SP630*	$121.93
All travel is to be separately billed in blocks of 15 minutes
Reports
Report When submitting an account for payment, details of the time taken to complete the report must be recorded on the account	SP640*	$121.93
Standard Consultation - up to 30 minutes Long Consultation - >30 minutes < 45 minutes Prolonged Consultation - >45 minutes <60 minutes

For Special education services provided between 1 July 2022 and 30 June 2023
	Registered for GST
Service Description	TAC Item Number	Maximum Payment Rate
In rooms
Initial Consultation Testing & assessment pro-rata hourly rate with prior approval of TAC	SP600	$113.15
Standard Consultation	SP602	$56.68
Long Consultation	SP604	$84.70
Prolonged Consultation	SP606	$112.91
Group Treatment
Group Rates (per person per hour)	SP101	$67.78
Travel (with prior approval)
Travel time can be claimed only for travel to and from the practitioner's practice address and the TAC client's residence. Where more than one client is visited in a single travel period, total travel costs should be apportioned equally between those clients to whom services have been provided.	SP630*	$112.91
All travel is to be separately billed in blocks of 15 minutes
Reports
Report When submitting an account for payment, details of the time taken to complete the report must be recorded on the account	SP640*	$112.91
Standard Consultation - up to 30 minutes Long Consultation - >30 minutes < 45 minutes Prolonged Consultation - >45 minutes <60 minutes

For Special education services performed by a provider who is not registered for GST
	Not registered for GST
Service Description	TAC Item Number	2023/24 Maximum Payment Rate	2022/23 Maximum Payment Rate
Travel (with prior approval)
Travel time can be claimed only for travel to and from the practitioner's practice address and the TAC client's residence. Where more than one client is visited in a single travel period, total travel costs should be apportioned equally between those clients to whom services have been provided.	SP630F	$110.85	$102.65
All travel is to be separately billed in blocks of 15 minutes
Reports
Report When submitting an account for payment, details of the time taken to complete the report must be recorded on the account	SP640F	$110.85	$102.65

GST

If your business entity is not registered for GST, then you must only claim the lower of the rates provided at each item number. This is the "Maximum Payment rate - Non registered for GST". A business entity not registered for GST:

Is not legally permitted to charge GST; and
Should indicate on all invoices submitted your status as 'not registered for GST'

A business entity that is registered for GST should claim the higher rates provided at each item number. This is the "Maximum Payment Rate - Registered for GST". Where TAC believes an item is a taxable supply, an allowance for GST has been factored into the payment rate. You should not markup GST on the Maximum Payment Rate quoted for a GST registered entity.