ProBills Australia. Nationwide Invoicing Services

Transcription

1 ProBills Australia Nationwide Invoicing Services 21 March 2011

2 Thank you for requesting information on ProBills Australia (PBA). This information folder is designed to give you a detailed understanding of what PBA offers, and how the PBA system works. The folder has been broken up into the following sections to make it easier for you to locate information. The contents of each section are listed below: Section 1. Introduction Billing System Mechanics Section 2: Section 3: Section 4: Section 5: Section 6: Services Offered Account Formats Data Transmission Other Administrative Matters Debt Collection Agencies With Whom We Have Established a Working Relationship Section 7: Section 8: PBA Fees and Charges PBA Staff Information and Contact Details Account Examples No Gap registration forms for various health funds Forms associated with the provision of fee estimates Example of the PBA patient-billing sheet DVA Claim for Treatment Services vouchers (plastic envelope1) PBA item number booklet and PBA Business Card (plastic envelope 1) A copy of the ASA Anaesthesia and You brochure (plastic envelope 1) Having read the information provided here, please do not hesitate to call PBA if there are aspects of the service you are unsure of, or points you wish to clarify.

3 INTRODUCTION PBA was established to provide a billing service for medical specialists who would otherwise have to bill patients themselves, in addition to fulfilling their primary professional responsibilities. Currently we support more than 290 clients Australia wide, and process in excess of 6000 accounts per month on their behalf. PBA s services are ideally suited to specialists who: a. operate in a sole practice environment and currently manage their own billing, b. are engaged in locum employment involving constant change of locale, c. have just left a practice where staff used to perform the billing tasks, or d. are considering establishing partnerships or practices, but wish to avoid employing full time office staff specifically to deal with billing activities. PBA is also well placed to offer a temporary billing service to specialists whose circumstances are such that a permanent service is not appropriate or required at this point in time. From a client s point of view, the use of PBA as their billing agent attracts the following advantages: a. The saving of time and money. Considerable time and effort is required to set up a billing system, whether computerised or manual. Computerized systems can also be expensive. Similarly, the time involved in producing accounts, preparing the banking, issuing receipts, and dealing with account problems can be considerable. (All this involves the allocation by the specialist of resources to tasks that are not central to their profession). b. Use of an intermediary with a number of years experience in specialist billing who can deal with most account matters raised by a patient. c. Easy access by patients to fee quotations prior to admission to hospital. d. Access to practice data, without the need to extract it personally.

4 BILLING SYSTEM MECHANICS PBA uses the relational database Microsoft Access to operate its billing service. While it is not necessary to understand the details of the database structure in depth, knowledge of the basic set up may be of interest to you. Being a relational database, information concerning accounts is stored in a number of different tables, rather than in a single one (as would be the case if a spreadsheet, or a flat database, was used). For the billing system PBA uses three primary tables, one which holds biographical information about account recipients (name, address, type of account etc); one which holds details of the service(s) provided to them; and one which records payments made by the recipients. Each PBA client is allocated an exclusive source database (known as the client database) containing these three tables. Should a client decide to terminate the use of PBA these three tables would be converted to text delimited files and returned to the client. This would allow the client to include that data in a relational database system of their own, or read the data in each table using any computer programme that can read DOS based text files.

5 SERVICES OFFERED (With the exception of the Comprehensive Fee Estimate Service all services listed in this section are covered by the basic account fees listed in Section 7) PBA offers the client the following services: Account distribution: Initial patient accounts are produced and dispatched on behalf of the client. The accounts are based on information provided to PBA by the client. The PBA system is designed to minimize the work required of the client in order to provide the necessary information. The mechanics of the transfer of information is dealt with in detail in a later section. Payments and receipts: All payments received for a client are entered into the client database. This transaction automatically generates a fully itemized receipt that is dispatched to the patient. Patients can pay by cheque, money order or credit card, or by electronic funds transfer (EFT) to a special PBA bank account. If necessary they can also lodge a payment over the counter at an ANZ branch in their locality. All credit card transactions attract a processing fee of 1.2%, which is added to the fee paid by the patient. This processing fee is retained by PBA to help offset the cost of providing patients with access to a credit card payment facility. The PBA system is structured in such a way that all cheques/money order payments made by patients, Medicare, the private health funds, and other organizations are drawn in favour of the client, not PBA. Credit card and EFT payments however, are made to PBA. These funds are then transferred to the client on the first business day after banking, by direct electronic transfer from the PBA account. Comprehensive documentation of all credit card payment activity is included as part of each banking report. In some instances clients have pre-existing arrangements that allow patients to pay accounts in person, at a surgeon s rooms for example. If this is the case, and the client wishes it to continue, PBA will make arrangements to enable that occur. Payments received directly by the client can also be readily entered into the PBA system as remote payments.

6 Banking: Banking occurs once a week. Each client receives a weekly banking report which details payments we have processed during the preceding week. Information includes the date account was sent, account status, mode of payment, dates of reminder notices etc. If no banking occurs for a client a banking report is not produced. To provide the banking service PBA requires the following account information: a. name of the bank, b. the branch name and BSB number, c. account number, and d. name of the account. Access to the client s account is limited to deposit action only. Follow-up of unpaid accounts: NB As a matter of course all follow-up action for accounts sent to patients is by mail, or . On the basis of past experience we do not contact patients by telephone to discuss unpaid accounts, and they have not been factored into the cost of our service to clients. Based on our current practices, an analysis of bad debt statistics across our entire client base reveals a bad debt rate of just over 1%. It is our belief that this rate would not be greatly improved by the use of telephone calls. Experience also shows that the best time to make phone calls to patients is after 5:00pm. Prior to that time most calls are generally put through to answering machines or message banks, and we rarely get a call back response. If however a client particularly wants us to ring a patient a call charge will be levied. PBA s system allows you to set a default period for the terms of the account (that period before we commence overdue notice action) and, where applicable, the discount period; and then vary them for specific accounts. This means you can set as your defaults the term period for your accounts to 40 days, and the discount period to 30. These values would be used for all your accounts unless you specifically wanted to increase or decrease them for a particular patient. For example, one of your patients may be heading off overseas (never to return) sometime after their operation. In this instance you may want to set the terms of the account to 14 days, rather than the usual 40 so that follow-up of non-payment occurs sooner.

7 On the other hand, you may be aware that a particular patient is to be in a situation where payment within the normal period may not be possible, so you could extend the discount period to 60 days and the account terms to 70, to allow them additional time. One important thing to take into account when setting these values is the fact that, at the present time, it can take up to 5 weeks for Medicare and a health fund to process a patient s claim and send them the cheques for forwarding on to you. This means that if you set a discount period to only one or two weeks you are advantaging patients who can afford to pay up front, while disadvantaging those who need to claim from Medicare and their health fund before paying. The PBA defaults for these periods are 40 days for the account terms, and 30 days for the discount period. You are asked to set these periods in the Application Form. Depending on the type of account used various overdue notices may be dispatched. Non discount accounts: 1. First reminder on expiry of the account terms period. 2. Second reminder 14 days, or as soon as practicable after the first reminder. 3. Debt recovery action see below: a. debt recovery warning letter, b. debt recovery action, 7 days after warning letter. Accounts using a discount for early payment: 1. Friendly reminder automatically produced by the system ten days prior to the expiry of the discount period if no payment has been received (e.g. 20 days after the account is sent if the discount period is set to 30 days). It warns the patient that they only have a limited period of time left to avail themselves of the discount period. 2. First reminder - on expiry of the account terms period (discount fee is disabled and the account is set to the full fee). 3. Second reminder 14 days, or as soon as practicable after the first reminder. 4. Debt recovery action see below: a. debt recovery warning letter, b. debt recovery action, 7 days after warning letter.

8 No Gap, Workers Compensation and Third Party Accounts PBA employs 3 staff members whose sole task is the follow up of un-paid, or under paid No Gap, workers compensation or third party accounts. In developing this role the current incumbents have established a very close and effective working relationship with key staff within most of the health funds. Reminder notices and debt processing can be deferred or delayed to accommodate nonpayment due to circumstances beyond the patient s control, or in response to a plea of hardship etc. All overdue notices are structured as an invoice accompanied by a letter. The content of the letters varies depending on which notice is being sent. The Second Reminder clearly draws the patient s attention to the fact that formal debt recovery will be the next step if the account remains unpaid, and in most instances there is no need for further action. Examples of the overdue notices and final warning letter are included in Section 8 of this folder. To initiate formal debt recovery PBA provides clients with a list of debt defaulters, and details of their account. This report is typically generated on a monthly basis. The client then returns the list to PBA indicating the required action [e.g. forward to a debt collector /write off]. If formal debt collection action is requested PBA will then send a final letter to the patient advising them of that instruction, along with request they contact PBA to either pay the account or discuss the situation. They are given seven days to respond. If no response is forthcoming debt recovery action is then initiated. Section 6 provides you with a list of debt collection agencies we have established links with. When the time comes you can consult this list as part of the process of deciding which agency to use. Please note that we derive no financial benefit or commission from any of these agencies, and have no preference for which agency you decide to use. Should you already have an established relationship with a debt recovery agency we will liaise with them whenever required, as part of our service package to you. As noted above the debt reports are normally generated on a monthly basis. Our system records the date each report is sent to the client. If, after 6 months (i.e. inclusion on six

9 consecutive reports), we have had no direction from a client about what to do with a particular patient, the account for that patient is closed. Should a client decide they want to pursue such an account it is a simple matter to reopen it. Reports to the client: In addition to the banking report, other reports on activities associated with a client s practice can be produced on request. As a matter of course a report is dispatched at the end of each month/quarter (depending on a client s BAS reporting cycle) detailing the number of accounts that were dispatched during the month, fees charged, average gaps, hourly rates etc. The report also provides a record of any GST payments they have received from patients. The report is accompanied by a PBA Tax Invoice that provides the client with a record of the fees they have paid PBA for the month. The Invoice shows the GST collected from them by PBA. Other reports can be requested on either a one off basis, or as a regular event. These could include monthly, quarterly or annual reports detailing accounts printed, payments made, dates of overdue notices, account status, etc. A series of existing reports provide information on various aspects a client s practice. These can be requested as a regular series, or on the basis of a one off series. A Report and Messaging Request Form, listing the standard series of reports, is enclosed that enables you to specify what reports you would like, what frequency you would like us to send them to you, and by what means. It is also easy to access information on issues such as patient ratios for surgeons/hospitals, the rates of payment defaulters for individual surgeons/hospitals, counts of particular types of surgery, the age distribution of a client s patient population, income derived from each surgeon etc. All that is required for such reports is a written or verbal request detailing the study s requirements. Report Transmission: The preferred method of conveying reports to clients is via . It allows reports to be received immediately they have been generated, rather than having to wait for them to move through the traditional mail system. It is also useful for those clients who prefer to file reports on their computer, rather than as hard copies in binders. PBA creates a PDF file of the reports so clients will need a PDF reader (eg Adobe Acrobat Reader) to view/print out their reports from their computer.

10 Having said this, we can generate hard copy reports and mail them to you via Australia Post. The Application Form includes a page that allows you to specify how you wish to receive your reports. As part of the report series PBA creates a Deposit Report detailing all payments we have processed on your behalf that is specifically provided for your accountant or bookkeeper all patient names etc have been removed. If you so desire we can create an package that contains this special deposit report, a copy of the Bank Reconciliation Report and a copy of our invoice to you (Referred to as the Accountant pack ). This can then be ed to you as a separate message (so you can easily forward it on to your bookkeeper or accountant) or, with your authority, we can organise to that package directly to your bookkeeper/accountant automatically whenever we generate reports for you. Provision is made in the Application Form for you to indicate what you would prefer. Telephone support for account inquiries: PBA provides a FreeCall number that allows patients from anywhere in Australia free access to advice/information regarding their account. Security: PBA adopts a rigorous approach to the security of all aspects of the business. All client databases are backed up to several different locations every five minutes during the working day and at the conclusion of each day s business the databases are backed up to three separate drives, two of which are taken off-site each night. All cheques and cash are secured in a Chubb fireproof safe. Should a problem occur at the PBA premises that rendered the office unfit for use (an important consideration given that we are located directly above three restaurants) we have the capacity to transfer the day to day running of the business to another location with minimal disruption. Fee Estimates (normally only for anaesthetists): PBA can also provide patients with estimates of what fee they could reasonably expect for an anaesthetic by a particular client. If patients do require an estimate they need to obtain a detailed description of the proposed surgery, so that we are in a position to select the appropriate item number(s); and an estimate

11 of the duration of surgery. It is important to note that in providing an estimate we are not in a position to factor in such things as modifiers and therapeutic or diagnostic services that may be included in the final account. All patients receiving an estimate are advised of this possibility, and also of the impact a variation in the actual anaesthetic time may have on the actual fee charged. If a client wishes to make this service available for their patients they will need to supply PBA with default unit fee values for the full fee, and the discount fee if applicable. In general it is recommended that the fee used as the default for this service is set at the higher end of the range of fees the client uses - this will mean that any variations between the estimate and the actual fee will tend to be in the patient s favour. Clients will also have to provide their surgeons with our contact details (please give them our FreeCall number) so that the patients can contact us prior to admission. COMPREHENSIVE FEE ESTIMATE SERVICE (ANAESTHETISTS ONLY). attracts an additional loading on top of the standard account fee see Section 7]. [This service In order to ensure that patients are given an estimate of fees prior to admission to hospital PBA staff proactively liaise with surgeon s rooms to obtain advance information on patients scheduled for surgery on particular lists. A record is created in our system and staff then contact the patients and provide them with both a verbal (over the telephone) and written fee estimate and the Anaesthesia and You brochure. This process removes problems associated with us having to rely firstly, on surgeon s rooms providing patients with our contact details etc. and secondly, on patients acting on that information and contacting us. Particular attention is paid to what health fund a patient belongs to so that we can, if required by the client, provide fee information in such a way as to allow patients to access Known Gap cover.

12 ACCOUNT FORMATS All PBA accounts are printed using A4 size paper. For all private patients, defined by PBA as those who are going to claim from a private health fund and/or Medicare, the account generally consists of two pages. Our web site contains a detailed explanation of fees so each account includes an invitation to the patient to either log on to the site, or call our office on the FreeCall number should they require details on how the account fee has been arrived at. PBA s aim is to make the billing process as simple as possible for our clients. If a client has a pre-existing way of formulating the account fees, which does not match one of the built-in account structures, we will make the necessary changes to include it. The system also allows for variation of account structure for individual patients within the same batch. To speed up data entry PBA uses, wherever possible, a set of account format defaults. These are loaded each time a new account is entered onto the system. The defaults usually take the form of a dollar unit value for the discount and full fee or a specified gap above the Schedule Fee (anaesthetists), or a percentage mark-up on the Schedule Fee (other specialities). Whilst these defaults are loaded for each new patient, they can be easily changed for a particular patient if required. A section on the Application Form asks client to nominate their defaults. The most common account format in use involves a discount/full fee structure, determined by the use of different unit values for the discount and full fee (anaesthetists); or percentages above the Schedule Fee (other specialities). It may interest you to know that the use of a discount/full fee structure significantly speeds up payments and reduces the need for follow-up action. A recent study of PBA clients matched two clients located in the same area, with roughly the same number of patients, but differing in the fact that one used a discount/full fee format, while the other offered only a single fee. In the twelve month period studied 152 patients from the client offering the flat fee required contact with one or more overdue notices, while only 34 patients from the Discount/Full Fee client had to be contacted. Another common format involves the client specifying a loading to be added to the Schedule Fee (i.e. a gap payment) e.g. a client might indicate a fee of S/F +$200 for a patient. This format can also be used with the Medicare Rebate being set as the fee base e.g. Rebate +$50.00.

13 Some clients set up the fee by specifying a full fee, and then indicating a percentage deduction for the discount fee, e.g. $ less 10% for early payment ; while others go the other way and ask, for example, for a fee to be calculated on the basis of a discount fee of $300.00, with a 20% loading for the full fee (late payment penalty). Occasionally a client will opt to use an hourly rate for a fee so, for example, we may be requested to produce an account with a fee based on an hourly rate of $ The bottom line is that, so long as a client can clearly indicate what sort of fee is to be used, or how it is to be arrived at, we can adjust our system to achieve the desired result. Workers Compensation The payment schedules used by workers compensation insurers vary from state to state. In New South Wales, Northern Territory, Tasmania, Western Australia, and the Australian Capital Territory insurers remunerate doctors using the AMA List of Fees. In Victoria, South Australia, and Queensland, insurers calculate their reimbursements using the MBS Schedule of Fees as a guide. Department of Veterans Affairs (DVA) DVA accounts are calculated using the fee schedules specified by that department. Cosmetic Surgery Accounts Generally cosmetic surgery account fees are based on the AMA List of Fees, and include GST. On those occasions where a mix of cosmetic (Medicare ineligible) and Medicare eligible surgery occurs PBA will produce two separate invoices, one covering the surgery the patient is able to claim a rebate for, and another for the non-claimable, and GST attracting component. Anaesthetists please note that for these types of invoices we need to know how much time is to be allocated to each type of surgery. Also note that in order to maximise the rebate claimable by the patient we normally include services such as the pre-anaesthetic consultation, arterial lines, post-operative pain management etc on the invoice that is eligible for a rebate. Other GST Accounts In some instances accounts for services that are deemed medically necessary (and therefore, in normal circumstances, not liable to a GST) do attract a GST. The most common reason for this is that the service provided was done so as part of a contract between the client and a

14 third party, for example, a regular list at a military hospital. It is important that in these cases the client clearly indicates to PBA that a GST is to be applied. No Gap Accounts. PBA has in place the necessary account formats and fee tables to process No Gap accounts for submission directly to the various health funds from any state or territory. Known Gap Accounts (typically for anaesthetists only) Known Gap accounts involve two documents. The first is a No Gap account that is sent to the fund for their contribution, and a gap/co-payment account to the patient for their contribution. The fee for the co-payment account can be calculated using either the client s default fee settings, or as a gap specified by the client. Please note that for AHSA funds there is an upper limit of $400 per item number. If the gap payable by a member of those funds exceeds that limit they will not have access to the Known Gap scheme. Medibank Private has set a limit of a total gap of $ If the gap exceeds that amount we cannot use the Known Gap format. Anaesthetic Consultations (17610), Epidural Infusions (18216 and 18219) In the Medicare MBS these, and a number of other consultation and regional nerve block items are not included in the MBS RVG, and therefore do not have units allocated to them. To help simplify the operation of our system PBA assigns unit values to each of these services for the purposes of calculating discount and full fees that differ from either the Rebate or the Schedule Fee. The table below shows the unit values attached to each number. The unit values have been obtained by rounding up, to the nearest whole number, the figure arrived at by dividing the listed Schedule Fee for the service by the dollar value for one MBS anaesthetic unit.

15 Number Units Allocated for each additional 15 minutes exceeding 1 hr of attendance for each additional 15 minutes exceeding 1 hr of attendance

16 DATA TRANSMISSION For PBA to process the accounts the information needs to be sent to our office in Canberra. This can be achieved by the use of the postal service, by fax, or by . It is strongly recommended that photocopies are made of all data dispatched to PBA in case the originals are lost en route. When we receive a batch of accounts we always acknowledge receipt either by an SMS message to the client s mobile, or by return (if the accounts have been ed to us). All accounts received into the office are scanned into the computer system for future reference. For fax or mail transmission PBA has designed a series of billing sheets for your use. Examples of the various billing sheets available are included in Section 9 and include two versions for anaesthetists (Type A = 4 patients per page, Type B = 1 patient per page), a version for ICU, and one other for all other clients. We will supply hardcopy versions on request, and we can also provide PDF versions via that you can save and print off as required. Please note that it is not mandatory that you use our sheets, but it is certainly preferred. In general, the information required by PBA for account production is no more than would be needed for accounts to be produced by the clients themselves. The information required includes: a. The title, name, address of the patient; and the name and address of the account recipient if the account is not going to the patient (e.g. to the patient s parent, employer or to some other organization with the exception of DVA accounts the DVA address details are already to hand). b. Name of the hospital and surgeon. c. Medicare numbers, health fund details and membership numbers, DVA/workers compensation/third party claim numbers, or military service numbers where appropriate. d. Telephone number (if available) of the patient

17 e. The type of account the client wishes the patient to receive. f. The date and a brief description of the surgical procedure/anaesthetic service undertaken. g. All MBS anaesthetic item number(s) or AMA/ASA item codes to be included in the account. It is the client s responsibility to select and list the item number to be used to generate the fee. h. (ICU only) Details of the ICU services provided to the patient. N.B. If a blood transfusion has been performed, particularly on the first ICU day, it is essential that the time of the ICU transfusion is provided, otherwise there is a good chance the Medicare will reject it if a transfusion has also occurred during surgery prior to admission to ICU. We recommend that transfusion times are listed for all such services during a patient s admission to ICU i. The start and finish time for the anaesthetic; and consultations if more than one is conducted (anaesthetists only). j. Referral details including referring doctor, date of referral and duration of referral (Anaesthetists where only a consultation occurs. Surgeons and physicians for all services) Generally the information for points (a) and (b) are provided by the hospital via stickers that can be attached to the billing sheet. Please note that it is important to ensure that both the surgeon/referring doctor and the hospital are clearly identified for each account. We are aware that from time to time the information will not be available until after the surgery date. In these instances we will chase up the required information however, should a client persistently leave of critical information that requires us to contact surgeons, hospitals or the clients themselves on a regular basis, the decision may be made to charge a phone call fee for each call we have to make in order to process the accounts. Patient Numbers. On the PBA system the patient numbers are determined by the date of surgery. All a PBA client need provide is the date of surgery. The PBA system will then generate the patient number. For your information the number system used by PBA involves a 9-digit number. The first digit is a 2 (to overcome data sequencing problems associated with the new millennium).

18 The next two digits identify the year, the second two the month, the third two the day for the date of surgery. The last two indicate the patient s position in order of entry on to the database for that date [e.g means that the associated patient was the second patient entered onto the database for a list on the 30 th day of November 2000].

19 OTHER ADMINISTRATIVE MATTERS Group Linking of Provider Number(s) to PBA postal address: In order for PBA s service to be fully utilised, clients need to organise for Medicare and the various health funds to pay group link PBA s address to their Provider Number(s) prior to having PBA issue their first accounts. This ensures that the PBA address appears on Medicare and fund cheques and payment statements, although cheques will still be drawn in favour of the client. NB PBA only requires the Provider Number(s) you intend using for billing through PBA. Please DO NOT list any Provider Numbers on the forms that you will not be using with PBA. Surgeons Names and Contact Details (anaesthetists and surgical assistants): Information should include the surgeon s name, provider number, room s address and telephone and facsimile numbers (where applicable). This information allows PBA to deal directly with the surgeon s rooms should confusion arise, for example, over item numbers, procedures, patient addresses, patient status (workers comp/dva etc), claim numbers etc. If a client acquires lists with new surgeons it is requested that they forward the appropriate information as soon as practical so that PBA s records can be kept up to date. Patient to Client Contact One of the key roles PBA plays is that of intermediary between the patient and client. Patients may contact us with a view to speaking with the client about a number of matters. The most common has to do with fees, and the size of gaps. In these cases our standard procedure is to ask the patient to write a letter to the client, care of PBA. It is recommended that they detail their concerns and where applicable, outline their case for a fee reduction. On receipt of their letter we freeze all action on the patient s account and forward the letter on to the client. The account then remains on hold until such time as we obtain direction from the client. At all times PBA staff are careful not to infer that a reduction in fees will be the most probable outcome of such a letter. In other cases patients may want to speak to clients about medical or other non-account related matters. In these instances our normal practice is to ask the patient for contact details, and if possible a brief outline of the matter they wish to discuss. We then contact the client and pass on the information so that the client is in a position to deal with the matter at a time and place that best suits them.

20 PBA to Client Contact There are a number of options we have to communicate with clients, including phone, fax, and SMS. Where ever possible PBA will communicate in the first instance with clients using SMS messages to the client s mobile telephone. It is our belief that this is a much less intrusive method of communication, which allows us to convey the reason for the communication while allowing the client the opportunity to respond to us at a time and place of their choosing. Please note that while we use SMS to send messages, it is preferred that you respond by speaking to us via our FreeCall number. It is recognised however, that some clients do not like this form of communication. Included in the folder is a Report and Messaging Request Form. Please indicate on this form the method you would prefer PBA to use, and then list all telephone numbers and addresses you wish to make available to us for this purpose. No-Gap Statement of Payments It is important to note that the funds only send out one statement of payments for No-Gap accounts. This means that if they are sent to our clients then we are not getting them. In these circumstances we recommend that the client either forwards them on to PBA, or sends us a copy so we can reconcile them against the patient record. If this does not occur it makes it difficult for us to monitor and chase up accounts that have not been paid. Refunds Occasionally patients will inadvertently pay the full fee prior to the discount period expiring. It is PBA s policy, in this instance, to refund the patient the difference between the full and discount fee. In other cases, patients pay up front, but then receive a cheque from Medicare or their health fund drawn in favour of the client. In these cases the patient sends the cheque(s) to PBA and banked in the client s account, with a refund being sent to the patient. These refunds are drawn against PBA in the first instance. We then obtain a refund from clients either by deducting the appropriate amount from any EFT or credit card transfers due to the client in the weekly banking, or if that action is not available due to insufficient funds, by invoice to the client. Australia Post Registered Mail From time to time patients will use Registered mail to send their payment. Our local post office requires that we have signed authority from our clients to pick up such mail. An Australia Post Standing Order to deliver Signature on Delivery Mail is included in this

21 folder. If you decide to use PBA for your billing please fill in your details on the form, sign and date it and then return it to us. We will then add our signatures and lodge the form with the Post Office. Confidentiality All information that is communicated to PBA about both clients and patients is treated in the strictest confidence. No one, apart from PBA staff, is permitted access to any information held by the organisation. All PBA staff are required to sign a confidentiality agreement prior to commencing work with us. Liability PBA will accept liability for any errors or omissions that are a direct result of negligence on the part of PBA staff. PBA takes information provided to it in good faith and therefore does not accept any responsibility for errors or omissions that are the result of incorrect information having been forwarded by a client. Having said that, if PBA becomes aware that there appears to be inconsistencies between, for example, the procedures description and the item number(s) provided, it will endeavour to seek clarification from either the client or the surgeon involved before an account is dispatched to a patient. Service Agreement PBA undertakes to provide the account services, as detailed above, for all accounts forwarded to PBA and paid for by the client. In the event that PBA is placed in a position where it can no longer provide a service for new accounts, it will continue to provide support for all current accounts, until such time as all accounts for it s clients have been closed, or PBA s service commitment has been fully met. There is no requirement for a client to commit himself or herself formally to using PBA for a specified period of time. A client can decide to cease using PBA s services at any time, all that is required is written advice to that effect (so that we can assist in a smooth transfer of activity, and also to help us wind up the client s records on our system). Should a client terminate their use of PBA, PBA will continue to provide account support for all accounts currently on PBA s books, until such time as the accounts are closed, or PBA s service commitments have been fully met.

22 Privacy Matters Over the past few years we have had one or two patients raise concerns that we, as a third party, are receiving personal medical information without their authorisation. It is fair to say that 99.9% of patients accept and understand our role however, we have had a number of conversations with both our solicitor and the Privacy Commission regarding requirements under the Privacy Act. Our understanding is that PBA clients should be advising patients that they use us as support for their practice. Best practice under the legislation would involve the patients providing a written release of information however, the Privacy Commission has advised us that verbal advice of PBA s role to the patient/parent/guardian is sufficient to fulfil the requirements of the act for the purposes of medical billing matters. To streamline this process PBA makes available small cards (approximately business card size), which display an explanation of our role, our privacy statement and our contact details. PBA clients simply have to hand each patient one when they see them (or provide their surgeons etc. with batches for them to distribute). These cards are made available at no cost. Provision is made on the Application Form for you to request a batch of these cards should you decide to use them.

23 DEBT COLLECTION AGENCIES WITH WHOM WE HAVE ESTABLISHED A WORKING RELATIONSHIP (For your future reference when the time comes to use an agency) PBA does not undertake formal debt recovery activities, however we will compile and forward the appropriate information to the debt recovery agency of your choice when required. We have established links with a number of agencies that adopt different strategies and costings with regard to their services. ProCollect ProCollect is located in Sydney however they have an Australasian presence. They offer a number of different strategies for debt recovery. The one we have opted to use is known as Cash Flow Management Service. ProCollect bill us a $22.00 handling fee, which we pass onto the client. This covers three contacts by NCRM to the debtor by phone if a telephone number is provided, or by letter. If this strategy does not produce payment the debt, providing it is over $100.00, is transferred to their Bad Debt Collection System where trained professional telephone based collectors now action your accounts. Any monies subsequently recovered by this system attract a commission. Commission charges are as follows: Value of Debt ($) Commission (%) + GST Other out of pocket expenses such as legal fees are extra, however no fees will be incurred without prior approval.

24 Score Debt Management (SDM) SDM is based in Melbourne but has a national presence. SDM will undertake a series of steps to recover debts. These steps may include address tracing, telephone negotiation, summons notices, solicitor s letters etc, etc. All fees shown below exclude GST. The fees for SDM actions are: Victorian based clients: $5.00 Non-Victorian based clients: $8.00 Additional costs are generated by additional activity: On-line trace searches to locate missing debtors: $2.00 per search Legal action: Scale costs less a 15% discount solicitor s costs EDI fee on legal action: $10.00 per action Commission on all monies collected: 15% (In addition to any fees listed above - minimum commission of $15.00 applies) As part of the package on offer to PBA they will allow PBA to access online any files they hold on patients we have sent them. For a one-off payment of $25.00 per client PBA clients can also have online access to files on their patients. Internet access allows close monitoring of activity, and also allows PBA/client to make notes, issue instructions etc on each file. Black Collections Black Collections do not charge an upfront listing fee and charge a commission of 20% on any money they collect. Black Collections add this commission to the amount owed by the debtor and collect the whole amount from them whenever possible. There is no charge if they are unable to collect any money.

25 Comcol Services Comcol Services offer their services with no upfront listing fee a flat commission rate of 15% on all money collected, which they add to the account and try to collect directly from the debtor whenever possible. Territory Debt Collections (TDC) TDC is based in the Northern Territory. They charge a $16.50 handling fee, and a 10% commission on any funds recovered. Other fees and charges do apply to associated services and actions. These can be provided on request.

26 PBA Fees and Charges (All fees shown include GST) Standard private accounts: $29.50 (Including workers compensation, third party, and pre-paid and no surcharge accounts paid by credit card) No-Gap and DVA accounts: $25.00 Pre-paid (including credit card payments covered by surcharge): $16.00 Co-Payment accounts: $10.00 Fee Estimate Service (loading added to base fee) $12.50 Co-payment accounts not associated with a No Gap accounts: $20.50 Phone Calls: $3.50 Payment to PBA for services rendered. It is requested that payment to PBA be made, wherever possible, at the same time you dispatch accounts for processing. Payment can be made by cheque, money order, direct credit to our account via the internet, or credit card. If paying on invoice our account terms are 30 days from the date the service was rendered (date the accounts were mailed out). A form has been included in Section 9 that asks for your credit card details. If you intend paying PBA cheque/money order /direct funds transfer please ignore this form, however, if you wish to pay by credit card please fill in this form and return it with your Application Form. There are two payment processes available if using your credit card. The first is for you to authorise PBA to debit your card automatically when accounts are processed on your behalf. The normal practice is for PBA to do this at the end of each week. The second involves the use of pre-printed credit card payment slips. If you choose this option PBA will print a number of payment slips with your credit card details already entered. These will be mailed to you for use when sending PBA a batch of accounts. When dispatching the accounts simply include one of the payment slips displaying appropriate amount, your signature and date of payment (this slip can also be faxed along with accounts if you use that method for data transmission). The form in Section 9 allows you to indicate which of the credit card payment options you wish to use. A fully itemised receipt will be mailed to you for each payment we receive.

27 We recently collected statistics from all anaesthetic clients and looked at what percentage of total billings our fees (excluding GST) represented. Across the entire client base, for the last 12 months, the mean cost to clients was 3.4%. Because PBA charges a flat fee for all accounts, irrespective of the fee charged by the client, the percentage cost of our services is determined by the fees charged by the client to their patients. For example the client who paid the lowest cost for our services (1.5%) generated accounts with an average fee of $ while the client who paid the highest (5.5%) recorded an average fee of $ As a guide one client who paid us 3.2% (the population mean of the study) generated an average account fee of $

28 CONTACT INFORMATION Name Address Business Name: ProBills Australia Pty Ltd Key Personnel: Director: Phil Weber Senior Manager: Vivienne Little Accounts Processing Manager: Kylie Lacey Payments Processing/Accounts Rendered Manager: Tony Fiorentino Fee Estimate Manager: Glen Harris No Gap/Workers Compensation Follow-up Manager: Nicole Leech Business Address: Suites 27 & 28, The Atrium, Swinger Hill Shops Ainsworth St. MAWSON ACT 2607 Postal Address: P.O. Box 304 MAWSON ACT 2607 Telephone Numbers: Office: (02) Mobile: (Phil) Facsimile Line: (02) FreeCall:

29 The following PBA clients have expressed a willingness to act as referees for our service. Dr. Catherine Bernard Dr. Charles Brooker Brindabella Critical Care ( Dr Helen Bidstrup) Dr. Jamie Calder Dr. Geoffrey Chang Dr. Desmond Chu Dr. David Collins Dr. Grant Devine Dr. Mary Dufficy Dr. Paul Dunkin Dr. Cesar Fernandez-Cornejo Dr. Anne Greer Dr. Stuart Heslop Dr. J Hickman Dr. Chris Holmes Dr. Donald Innes Dr. Beverley Jan Dr. David Kinchington Dr. Rob Lang Dr. Susan Lawrence Dr. Kevin Lee Dr. Jan Lehm Dr. Elizabeth Lin Dr. Greg Lloyd Dr. Prue Martin Dr. Richard Maynard Dr. Marc McIntyre Dr. Angus Mitchell Dr. Fariborz Moradi Dr. Louise Murray Dr. Andrew Parsons Dr. Cliff Peady Dr. Tilman Rust Sydney Intensive Care (Dr John Awad) Dr. Brian Warman Dr. Roger Williams Dr. Sarah Young SYDNEY NSW SYDNEY NSW CANBERRA ACT SYDNEY NSW SYDNEY NSW SYDNEY NSW SYDNEY NSW CANBERRA ACT SYDNEY NSW SYDNEY NSW SYDNEY NSW SYDNEY NSW ALBURY NSW HOBART TAS MELBOURNE VIC SYDNEY NSW SYDNEY NSW SYDNEY NSW CANBERRA ACT BRISBANE QLD SYDNEY NSW SYDNEY NSW SYDNEY NSW CANBERRA ACT CANBERRA ACT SYDNEY NSW SYDNEY NSW ALBURY NSW CANBERRA ACT SYDNEY NSW SYDNEY NSW CANBERRA ACT SYDNEY NSW SYDNEY NSW SYDNEY NSW HORSHAM VIC SYDNEY NSW

30 PBA REPORT EXAMPLES The following documents are provided as examples of various reports produced by PBA. The examples include: 1. An initial account and letter. 2. The first overdue notice. 3. The second overdue notice. 4. Debt recovery warning letter. 5. A Statement of Account (receipt). 6. Weekly banking reports bank deposit slip, and client banking report. 7. An example of a monthly report. 8. A copy of PBA Billing Sheets (for fax or mail transfer of patient information). Different forms are used for different specialities, and for anaesthetists two forms (one which holds 4 patients per page and one which holds I patient per page) are available. All forms are included in the folder. 9. (Anaesthetists only) Two examples of written fee estimates one for a normal account, and one for a Known Gap account, and also an example of a letter we can provide that will facilitate requests from patients for estimates. The latter could be provided in bulk to surgeons you do regular lists with. The plastic envelope (only with hard copy version of the Folder) contains the pack of DVA Claim for Treatment Services vouchers, for signature and return to PBA, and also a PBA MBS RVG Guide (anaesthetists only) for your use. NB, if this Folder has been ed to you these items will be sent to you once we have set you up on the system. Please note that Dr Ian Smith is a fictitious client of PBA and all associated accounts are examples only. Additionally, the examples show accounts and receipts etc for an anaesthetic client. Accounts for other specialities do not differ in layout from those shown here.

31 Medical Tax Invoice ABN Invoice to: Mr. Philip Weber 21 Roseworthy Cres. FARRER ACT 2607 Specialist Anaesthetist M.B.,B.S. (QLD) F.A.N.Z.C.A. Dr Ian Smth Provider Number: Provider No J Dr. Ian Smith Pty Ltd ACN: P.O. Box 304 MAWSON ACT 2607 Phone: (02) Toll Free: Fax: (02) MEMORANDUM OF ANAESTHETIC FEES Patient: Hospital: Referring Doctor : Dr Mr. Philip Weber Calvary Ferguson Invoice Number: Invoice Date: 18 Mar 2003 Date Procedure(s) RVG Units Item Numbers Fee 18/04/2003 Pre-Anaesthesia consultation * $ /04/2003 Anaesthesia for: * $ Colonoscopy. 18/04/2003 Anaesthetic Time * $ Start Time: 12:00, Finish Time: 12:45 This account is due: 29/06/2003 Full Fee: $ All cheques should be made payable to Dr. Ian Smith P/L and mailed to P.O. Box 304 MAWSON ACT This account is GST Free. PRIVACY STATEMENT ProBills Australia has been retained to manage all account matters pertaining to the medical services detailed above. In order for us to do this we need to collect and store personal and medical information relating to the patient receiving the service. Information collected includes only that necessary to prepare this Invoice correctly. ProBills Australia guarantees that all reasonable precautions have been taken to limit access of the information to ProBills Australia employees only. In circumstances where ProBills Australia needs to communicate information to a third party, only that information critical to the third party s task is provided to them. Should you wish to discuss any aspect of this Privacy Statement, please telephone ProBills Australia on FreeCall , and ask for Phil Weber. For all account enquiries please contact ProBills Australia. Contact details are shown at the top of this Invoice.

32 Medical Tax Invoice ABN Invoice to: Mr. Philip Weber 21 Roseworthy Cres. FARRER ACT 2607 Specialist Anaesthetist M.B.,B.S. (QLD) F.A.N.Z.C.A. Dr Ian Smth Provider Number: Provider No J Dr. Ian Smith Pty Ltd ACN: P.O. Box 304 MAWSON ACT 2607 Phone: (02) Toll Free: Fax: (02) MEMORANDUM OF ANAESTHETIC FEES - Overdue Notice Patient: Hospital: Referring Doctor : Dr Mr. Philip Weber Calvary Ferguson Invoice Number: Invoice Date: 18 Mar 2003 Date Procedure Item Numbers Fee 18/04/2003 Pre-Anaesthesia consultation * $ /04/2003 Anaesthesia for: * $ Colonoscopy. 18/04/2003 Anaesthetic Time * $ Start Time: 12:00, Finish Time: 12:45 N.B. The services covered by this Invoice are GST Free. Please mail all payments to P.O. Box 304 MAWSON ACT All cheques and money orders should be made payable to: Dr. Ian Smith P/L Full Fee $ For all account enquiries please contact ProBills Australia. Contact details are shown at the top of this Invoice. PRIVACY STATEMENT ProBills Australia has been retained to manage all account matters pertaining to the medical services detailed above. In order for us to do this we need to collect and store personal and medical information relating to the patient receiving the service. Information collected includes only that necessary to prepare this Invoice correctly. ProBills Australia guarantees that all reasonable precautions have been taken to limit access of the information to ProBills Australia employees only. In circumstances where ProBills Australia needs to communicate information to a third party, only that information critical to the third party s task is provided to them. Should you wish to discuss any aspect of this Privacy Statement, please telephone ProBills Australia on FreeCall , and ask for Phil Weber.

33 Telephone: (02) (ACT callers) FreeCall (Non-ACT callers) Fax: (02) Suite 27, The Atrium, Swinger Hill Shops Ainsworth St, Mawson ACT Postal Address: P.O. Box 304 MAWSON ACT 2607 The fee for the service is: $ however, as early payment reduces practice costs, a fee reduction will apply to accounts paid within 40 days. Reduced fee if paying before 27/04/2003: HOW TO PAY - Preferred method $ These fees are prepared using the The Health Insurance Commission's Medical Benefits Schedule and the Relative Value Guide (RVG) produced by the Australian Society of Anaesthetists as a guide. The RVG determines the value of the anaesthetic services provided based on a patient's age, physical health, the nature of the operation and whether any other associated consultations or anaesthetic procedures are required to provide the highest standard of care and safety for the patient's anaesthesia and surgery. You will receive a rebate from Medicare, and your health fund if you have private health insurance; however, these rebates do not cover the true cost of the anaesthetic service and associated practice costs. This may result in the need for you to contribute an additional gap payment to cover the cost of the service. Alternative method PAYMENT OPTIONS 1. Cheques/Money Orders: EXPLANATION OF FEES AND METHODS OF PAYMENT ProBills Australia [PBA] has been retained by Dr. Smith to manage all account matters related to medical services as detailed on the enclosed Memorandum of Fees. Pay your account first (see 'Payment Options Below') and then use our receipt to make claims from Medicare, and your health fund if you are covered by private health insurance. Lodge the account with Medicare first. Between 4 to 6 weeks after you lodge your account with them they will mail you a cheque. If you have private health insurance take the statement you receive from Medicare to your health fund. In due course they will also mail you a cheque. Once you have received the cheques forward them, along with any additional payment required from you to cover the fee, to ProBills Australia. See 'Payment Options' below for advice on how to make payments. Please make out to Dr. Ian Smith P/L and mail with payment slip provided below. 2. Internet EFT transfers: Internet EFT Transfer ID: Smit28Weber Account Name: ProBills Australia PTY LTD BSB: Account Number: Please ensure you include the unique transfer ID:Smit28Weber with your transfer so we can correctly record your payment. 3. Credit Cards [VISA and MasterCard only]. A 1.2% processing fee will be added to the fee if this option used. NB This is not part of the medical fee charged by your doctor. It is levied by ProBills Australia to cover use of our credit card facility. Use the payment slip provided below or ring through a payment using the telephone number shown above. 4. Over the counter deposits to our account using an ANZ bank branch in your area: Ring ProBills Australia on FreeCall for special deposit instructions and to register your payment. N.B. DO NOT use the code shown above as we will not be able to identify your payment from our bank statement. Please direct all enquiries to ProBills Australia. Office hours are Monday to Friday, 09:00 am to 5:00pm. turned off at 5:00pm sharp to allow for backup and settlement of the day's activities. N.B. telephones are PAYMENT SLIP: Please cut off here and return with your payment to Dr. Smith, P.O. Box 304 MAWSON ACT Cheque(s)/Money order enclosed: Amount to be charged to credit card (a 1.2 % processing fee will be added to this amount when processed): Card holder name as shown on card: By credit card (VISA/MasterCard): $ Office Use Only:Smit Account Number: Patient's Surname Weber Total Fee $ Discounted Fee $ Card Number: Expiry Date: Signature: Telephone number: Date: Please note that if you pay by credit card, ProBills Australia will be listed as the merchant trader on your bank statement.

34 Telephone: (02) (ACT callers) FreeCall (Non-ACT callers) Fax: (02) Suite 27, The Atrium, Swinger Hill Shops Ainsworth St, Mawson ACT Postal Address: P.O. Box 304 MAWSON ACT 2607 The fee for the service is: $ PAYMENT OPTIONS 1. Cheques/Money Orders: OVERDUE NOTICE ProBills Australia [PBA] has been retained by Dr. Smith to manage all account matters related to medical services as detailed on the enclosed Memorandum of Fees. Our records indicate that this account is overdue. It is requested that you take steps to settle the account as soon as possible. It is understood that sometimes the original account does not reach you, or that it can be misplaced once it gets to your address. If that has happened, or there are circumstances beyond your control that have led to the delay in payment please do not hesitate to ring ProBills Australia [PBA]. Please note that it may be possible for arrangements to be made to help you settle the account, by a time extension, or by the payment of the outstanding amount in instalments. Please make out to Dr. Ian Smith P/L and mail with payment slip provided below. 2. Internet EFT transfers: Internet EFT Transfer ID: Smit16Weber Account Name: ProBills Australia PTY LTD BSB: Account Number: Please ensure you include the unique transfer ID:Smit16Weber with your transfer so we can correctly record your payment. 3. Credit Cards [VISA and MasterCard only]. A 1.2% processing fee will be added to the fee if this option used. NB This is not part of the medical fee charged by your doctor. It is levied by ProBills Australia to cover use of our credit card facility. Use the payment slip provided below or ring through a payment using the telephone number shown above. 4. Over the counter deposits to our account using an ANZ bank branch in your area: Ring ProBills Australia for special deposit instructions and registration of payment N.B. DO NOT use the code shown above as we will not be able to identify your payment from our bank statement. Please direct all enquiries to ProBills Australia. Office hours are Monday to Friday, 09:00 am to 5:00pm. turned off at 5:00pm sharp to allow for backup and settlement of the day's activities. N.B. telephones are PAYMENT SLIP Please cut off here and return with your payment to Dr. Smith, P.O. Box 304 MAWSON ACT Cheque(s)/Money order enclosed: Amount to be charged to credit card. A 1.2% processing fee will be added when payment is processed: Card holder name as shown on card: By credit card (VISA/MasterCard): $ Office Use Only:Smit Account Number: Patient's Surname Weber Total Fee $ Card Number: Expiry Date: Signature: Telephone number: Date: Please note that if you pay by credit card, ProBills Australia will be listed as the merchant trader on your bank statement.

35 Medical Tax Invoice ABN Invoice to: Mr. Philip Weber 21 Roseworthy Cres. FARRER ACT 2607 Specialist Anaesthetist M.B.,B.S. (QLD) F.A.N.Z.C.A. Dr Ian Smth Provider Number: Provider No J Dr. Ian Smith Pty Ltd ACN: P.O. Box 304 MAWSON ACT 2607 Phone: (02) Toll Free: Fax: (02) MEMORANDUM OF ANAESTHETIC FEES - Overdue Notice Patient: Hospital: Referring Doctor : Dr Mr. Philip Weber Calvary Ferguson Invoice Number: Invoice Date: 18 Mar 2003 Date Procedure Item Numbers Fee 18/04/2003 Pre-Anaesthesia consultation * $ /04/2003 Anaesthesia for: * $ Colonoscopy. 18/04/2003 Anaesthetic Time * $ Start Time: 12:00, Finish Time: 12:45 N.B. The services covered by this Invoice are GST Free. Please mail all payments to P.O. Box 304 MAWSON ACT All cheques and money orders should be made payable to: Dr. Ian Smith P/L Full Fee $ For all account enquiries please contact ProBills Australia. Contact details are shown at the top of this Invoice. PRIVACY STATEMENT ProBills Australia has been retained to manage all account matters pertaining to the medical services detailed above. In order for us to do this we need to collect and store personal and medical information relating to the patient receiving the service. Information collected includes only that necessary to prepare this Invoice correctly. ProBills Australia guarantees that all reasonable precautions have been taken to limit access of the information to ProBills Australia employees only. In circumstances where ProBills Australia needs to communicate information to a third party, only that information critical to the third party s task is provided to them. Should you wish to discuss any aspect of this Privacy Statement, please telephone ProBills Australia on FreeCall , and ask for Phil Weber.

36 Telephone: (02) (ACT callers) FreeCall (Non-ACT callers) Fax: (02) Suite 27, The Atrium, Swinger Hill Shops Ainsworth St, Mawson ACT Postal Address: P.O. Box 304 MAWSON ACT 2607 The fee for the service is: $ PAYMENT OPTIONS 1. Cheques/Money Orders: OVERDUE NOTICE ProBills Australia [PBA] has been retained by Dr. Smith to manage all account matters related to medical services as detailed on the enclosed Memorandum of Fees. Our records indicate that this account remains unpaid at this point in time. Please be aware that this is the second, and final, overdue notice to be sent to you. It is requested that you take steps to settle the account as soon as possible. Failure to pay the account may result in formal debt recovery action being initiated. If you wish to discuss the matter, or make arrangements to pay the account off in a manner that best suits your circumstances, please ring ProBills Australia [PBA] as soon as possible. Please make out to Dr. Ian Smith P/L and mail with payment slip provided below. 2. Internet EFT transfers: Internet EFT Transfer ID: Smit28Weber Account Name: ProBills Australia PTY LTD BSB: Account Number: Please ensure you include the unique transfer ID:Smit28Weber with your transfer so we can correctly record your payment. 3. Credit Cards [VISA and MasterCard only]. A 1.2% processing fee will be added to the fee if this option used. NB This is not part of the medical fee charged by your doctor. It is levied by ProBills Australia to cover use of our credit card facility. Use the payment slip provided below or ring through a payment using the telephone number shown above. 4. Over the counter deposits to our account using an ANZ bank branch in your area: Ring ProBills Australia for special deposit instructions and registration of payment N.B. DO NOT use the code shown above as we will not be able to identify your payment from our bank statement. Please direct all enquiries to ProBills Australia. Office hours are Monday to Friday, 09:00 am to 5:00pm. turned off at 5:00pm sharp to allow for backup and settlement of the day's activities. N.B. telephones are PAYMENT SLIP Please cut off here and return with your payment to Dr. Smith, P.O. Box 304 MAWSON ACT Cheque(s)/Money order enclosed: Amount to be charged to credit card. A 1.2% processing fee will be added when payment is processed: Card holder name as shown on card: By credit card (VISA/MasterCard): $ Office Use Only:Smit Account Number: Patient's Surname Weber Total Fee $ Card Number: Expiry Date: Signature: Telephone number: Date: Please note that if you pay by credit card, ProBills Australia will be listed as the merchant trader on your bank statement.

37 nationwide invoicing services 4/12/2006 Mr. Philip Weber 21 Roseworthy Cres. FARRER ACT 2607 Reference: Account Number: Dear Mr. Philip Weber Our records indicate that you have an outstanding account with Dr Ian Smith. The amount currently owing on the account is $ According to our records the original account was sent to you on the 18/03/2003. Reminder notices were then sent on the: 18/04/ /05/2004 Given these circumstances Dr Ian Smith has instructed me to pass your account on to a formal debt recovery agency for further action. I am writing to you now in the hope that we can resolve this matter without the requirement for us to take that action. To that end, it is requested that you take immediate steps to settle the account, or contact this office on FreeCall so that we can discuss the matter and come to some arrangement regarding its conclusion. Payment can be made by cheque, money order or credit card (VISA, MasterCard and BankCard only). For your convenience, credit card payments can be made by ringing FreeCall All payments will be acknowledged by a full itemized receipt that can be used to claim from Medicare should you be entitled to do so. Please make all payments out to Dr Ian Smith, and mail to P.O. Box 304 MAWSON ACT You need to be aware that should we not receive payment or have contact from you within seven (7) days of the date of this letter we will have no option but to pass the account on to a debt recovery agency. Costs associated with this action may be added to the amount outstanding on your account. Yours sincerely, Philip Weber Proprietor: PBA To: Mr. Philip Weber 21 Roseworthy Cres. FARRER ACT 2607 P.O. Box 304 MAWSON ACT 2607, Tele: (02) [ACT], [Interstate FreeCall], Fax (02) ; probills@oz .com.au

38 Medical Tax Invoice ABN Invoice to: Mr. Philip Weber 21 Roseworthy Cres. FARRER ACT 2607 Specialist Anaesthetist M.B.,B.S. (QLD) F.A.N.Z.C.A. Dr Ian Smth Provider Number: Provider No J Dr. Ian Smith Pty Ltd ACN: P.O. Box 304 MAWSON ACT 2607 Phone: (02) Toll Free: Fax: (02) MEMORANDUM OF ANAESTHETIC FEES - Receipt Patient: Hospital: Referring Doctor : Dr Mr. Philip Weber Calvary Ferguson Invoice Number: Invoice Date: 18 Mar 2003 Date Procedure Item Numbers Fee 18/04/2003 Pre-Anaesthesia consultation * $ /04/2003 Anaesthesia for: * $ Colonoscopy. 18/04/2003 Anaesthetic Time * $ Start Time: 12:00, Finish Time: 12:45 RECEIPT DETAILS as at: 11-Dec-09 Full Fee $ Date Payment Processed Drawer: Bank: Amount: 2/07/2008 Credit Card Commonwealth $ Account Fee $ Amount Received $ Amount Outstanding $0.00 Important Note 1. ProBills Australia, not the doctor listed above, will show as the merchant on your credit card statement. 2. The total charged to your credit card across all payments received to date is $3.78 because it included a credit card processing fee payable to ProBills Australia. It is not part of the medical fee payable to the doctor. The services covered by this Invoice are GST Free. For all account enquiries please contact ProBills Australia. Contact details are shown at the top of this Invoice. PRIVACY STATEMENT ProBills Australia has been retained to manage all account matters pertaining to the medical services detailed above. In order for us to do this we need to collect and store personal and medical information relating to the patient receiving the service. Information collected includes only that necessary to prepare this Invoice correctly. ProBills Australia guarantees that all reasonable precautions have been taken to limit access of the information to ProBills Australia employees only. In circumstances where ProBills Australia needs to communicate information to a third party, only that information critical to the third party s task is provided to them. Should you wish to discuss any aspect of this Privacy Statement, please telephone ProBills Australia on FreeCall , and ask for Phil Weber. Office Use Only: 30

39 PBA PRACTICE REPORTS Dr Ian Smith COVER SHEET To: Dr Ian Smith P.O. Box 304 MAWSON ACT 2607 Practice Reports compiled in accordance with your instructions are presented on the following pages. These reports are now automatically generated by our system so if there are no pages following this one, you are not due for reports during this cycle. Please disregard this message. If you do not receive any reports, but are expecting some, please contact us as soon as possible. Debt reports will be dispatched seperately for all clients, every month, within the next three days, where applicable. Month Cycle: Reports are not printed for clients who request only quarterly or annual reports Quarter Cycle: Reports are not printed for clients who only request annual reports. Report Cycle Period: Month Your requested primary report cycle: Month. P.O. Box 304 MAWSON ACT 2607 FreeCall Fax (02)

40 Tax Invoice ProBills Australia PTY LTD ABN ACN Invoice To: Dr Ian Smith P.O. Box 304 MAWSON ACT 2607 tele: fax: (02) Invoice Date: 11/12/2009 Invoice Period: From 1/04/2009 to 30/04/2009 Accounts and Debt Collection Fees. Date No. of Items Amount Due (Incuding GST) Date Payment Processed Amount Received For the Month of: April 09 7/04/ $ Private Accounts 9/04/2009 $ Paid by Credit Card 7/04/ $24.80 Co-Payment/Outpatient Rebate Accounts 9/04/2009 associated with No Gap billing Paid by Credit Card 20/04/ $ Private Accounts 23/04/2009 $ Paid by Credit Card 20/04/ $ No Gap/DVA/Bulk Bill Accounts 23/04/2009 $ Paid by Credit Card 20/04/ $43.40 Co-Payment/Outpatient Rebate Accounts 23/04/2009 associated with No Gap billing Paid by Credit Card 29/04/ $ Private Accounts 30/04/2009 $ Paid by Credit Card 29/04/ $ No Gap/DVA/Bulk Bill Accounts 30/04/2009 $ Paid by Credit Card 29/04/ $55.80 Co-Payment/Outpatient Rebate Accounts 30/04/2009 associated with No Gap billing Paid by Credit Card Totals 80 $1, $1, $24.80 $43.40 $55.80 GST included in payment received $ Amount outstanding for April 09 $0.00 Payments options (if not by automatic charge to your credit card): 1. Cheque/money order made out PBA PTY LTD 2. Credit card (VISA and MasterCard only) by telephoning EFT via the internet to BSB: Account Number: , Account name: ProBills Australia PTY LTD (if using this method please ensure we can identify you by name on our bank statement).

41 DEPOSIT REPORT Dr Ian Smith For the period: 1/04/2009 to: 30/04/2009 REPORT COMPILED : 11/12/2009 N.B. The numbers in brackets are a register number allocated to group payments from third party payees, for multiple patients. They are included here to make it easier for you to identify which individual payments belong to each deposit. PBA Deposit Date: 2/04/2009 Cheques deposited to your account by PBA Exam matbl Bank Cheque $ $ Date of Service: 6/03/ Exam aab H.C.F. $ $ Date of Service: 17/02/ Exam aab Medicare $ $ Date of Service: 17/02/ Exam mayao Money Order $ $ Date of Service: 4/03/ Exam ay Private Cheque $ $ Date of Service: 24/02/2009 Total Cheques processed on the 2/04/2009 $1, $1, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Exam taa Defence Health $ $ /03/2009 Date of Service: 16/02/ Exam aa Westfund $ $ /03/2009 Date of Service: 26/02/2009 Total EFT payments from third parties processed on the 2/04/2009 $ $ $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Exam aby Credit card $ Date of Service: 17/02/ Exam matby Credit card $ Date of Service: 6/03/ Exam aab Credit card $ Date of Service: 17/02/2009 Total EFT transfers from PBA processed on the 2/04/2009 $1, $0.00 $0.00 Total payments processed on the 2/04/2009 $3, GST $0.00 PBA Deposit Date: 9/04/2009 Cheques deposited to your account by PBA Exam am Medibank Private $ $ (2.252) Date of Service: 24/02/ Exam oa Medibank Private $ Date of Service: 26/02/2009 (2.252) Exam taa Medibank Private $ $ (2.254) Date of Service: 29/01/ Exam ay Medibank Private $ Date of Service: 26/02/ Exam ab Medibank Private $ Date of Service: 26/02/ Exam mbyat Private Cheque $1, $1, Date of Service: 24/03/ Exam mblbm Private Cheque $ $ Date of Service: 25/03/2009 (2.254) (2.254)

42 Exam Exam b Veterans' Affairs $ $1, (2.139) Date of Service: 6/03/ Exam mabam Veterans' Affairs $ Date of Service: 2/03/ Exam malab Veterans' Affairs $ Date of Service: 5/03/ Exam mabao Veterans' Affairs $ Date of Service: 2/03/2009 (2.139) (2.139) (2.139) Total EFT transfers from PBA processed on the 9/04/2009 $4, $4, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Exam ao Nib Health Fund $ $1, /03/2009 Date of Service: 24/02/2009 (2.143) Exam ab Nib Health Fund $ /03/2009 (2.143) Date of Service: 24/02/ Exam at Nib Health Fund $ /03/2009 (2.143) Date of Service: 26/02/ Exam nao Teachers Federation Health Society Date of Service: 18/02/2009 $ $ /04/2009 Total EFT payments from third parties processed on the 9/04/2009 $1, $1, $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Exam maybb Cash payment. $ $ Date of Service: 4/03/ Exam mooyo Credit card $ Date of Service: 11/03/ Exam moabn Credit card $ Date of Service: 10/03/ Exam moaab Credit card $ Date of Service: 17/03/ Exam monbl Credit card $ Date of Service: 18/03/ Exam moabm Credit card $ Date of Service: 17/03/ Exam mbyab Credit card $ Date of Service: 24/03/ Exam yaoao Credit card $ Date of Service: 1/04/ Exam ya Credit card $ Date of Service: 3/04/ Exam mblab Credit card $ Date of Service: 25/03/ Exam motam Credit card $ Date of Service: 16/03/ Exam monao EFT to PBA $ $ Date of Service: 18/03/ Exam mbabo EFT to PBA $ $ Date of Service: 27/03/ Exam matbm EFT to PBA $ $ Date of Service: 6/03/ Exam tab EFT to PBA $ $ Date of Service: 19/02/ Exam mbaby EFT to PBA $ $ Date of Service: 27/03/2009 Total EFT transfers from PBA processed on the 9/04/2009 $8, $2, $0.00

43 Total payments processed on the 9/04/2009 $14, GST $0.00 PBA Deposit Date: 16/04/2009 Cheques deposited to your account by PBA Exam Exam y Medibank Private $ $ Date of Service: 6/03/ Exam Exam m Medibank Private $ $1, (1.32) Date of Service: 6/03/ Exam mabab Medibank Private $ Date of Service: 2/03/ Exam mayal Medibank Private $ Date of Service: 4/03/ Exam mombm Private Cheque $ $ Date of Service: 13/03/ Exam momby Private Cheque $ $ Date of Service: 13/03/ Exam mayay Private Cheque $ $ Date of Service: 4/03/ Exam mbtbo Private Cheque $ $ Date of Service: 26/03/ Exam mblby Private Cheque $ $ Date of Service: 25/03/2009 Total Cheques processed on the 16/04/2009 $3, $3, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Exam ab Defence Health $ $ /04/2009 Date of Service: 25/02/ Exam aao M.B.F. $91.50 $ /04/2009 Date of Service: 17/02/2009 Total EFT payments from third parties processed on the 16/04/2009 $ $ $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Exam moabm Credit card $ Date of Service: 10/03/ Exam mmaym EFT to PBA $ $ Date of Service: 30/03/ Exam mbmbo EFT to PBA $ $ Date of Service: 23/03/2009 Total EFT transfers from PBA processed on the 16/04/2009 $1, $ $0.00 (1.32) (1.32) Total payments processed on the 16/04/2009 $4, GST $0.00 PBA Deposit Date: 23/04/2009 Cheques deposited to your account by PBA Exam malao Bank Cheque $1, $1, Date of Service: 5/03/ Exam moaal Bank Cheque $ $ Date of Service: 17/03/ Exam mmaab Private Cheque $1, $1, Date of Service: 30/03/ Exam moabo Private Cheque $ $ Date of Service: 17/03/ Exam mbaam Private Cheque $1, $1, Date of Service: 27/03/ Exam motao Q.B.E. Workers Compensation $ $ Date of Service: 16/03/2009

44 Total EFT transfers from PBA processed on the 23/04/2009 $7, $7, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Exam Exam a Defence Health $ $ /04/2009 Date of Service: 6/03/ Exam monay M.B.F. $46.50 $ /04/2009 Date of Service: 18/03/ Exam am Navy Health $ $ /04/2009 Date of Service: 26/02/ Exam momay Westfund $ $ /04/2009 Date of Service: 13/03/2009 Total EFT payments from third parties processed on the 23/04/2009 $ $ $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Exam maybb Cash payment. $ $ Date of Service: 4/03/ Exam yamal Credit card $1, Date of Service: 3/04/ Exam maoao Credit card $ Date of Service: 1/03/ Exam moaba EFT to PBA $ $ Date of Service: 10/03/ Exam mblbo EFT to PBA $ $ Date of Service: 25/03/2009 Total EFT transfers from PBA processed on the 23/04/2009 $2, $ $0.00 Total payments processed on the 23/04/2009 $10, GST $0.00 PBA Deposit Date: 30/04/2009 Cheques deposited to your account by PBA Exam aao Medicare $ $ Date of Service: 17/02/ Exam mbtyt Nab $ $ Date of Service: 26/03/ Exam Exam o Private Cheque $1, $1, Date of Service: 6/03/ Exam yambb Private Cheque $ $ Date of Service: 3/04/ Exam mbyay Veterans' Affairs $ $2, (7.12) Date of Service: 24/03/ Exam motat Veterans' Affairs $ Date of Service: 16/03/ Exam mbtam Veterans' Affairs $ Date of Service: 26/03/ Exam yamao Veterans' Affairs $ $ Date of Service: 3/04/2009 Total Cheques processed on the 30/04/2009 $3, $4, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Exam moaay Australian Unity $ $ /04/2009 Date of Service: 10/03/ Exam momao G.M.H.B.A. $ $ /04/2009 Date of Service: 13/03/ Exam yabao M.B.F. $73.15 $ /04/2009 Date of Service: 2/04/ Exam moaal N.I.B. $ $ /04/2009 Date of Service: 10/03/2009 Total EFT payments from third parties processed on the 30/04/2009 $1, $1, $0.00 (7.12) (7.12)

45 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Exam aao Credit card $ Date of Service: 17/02/ Exam moaby Credit card $ Date of Service: 17/03/ Exam malam Credit card $ Date of Service: 5/03/ Exam yatab Credit card $2, Date of Service: 6/04/ Exam mayam Credit card $ Date of Service: 4/03/ Exam by Credit card $ Date of Service: 26/02/ Exam yatby Credit card $ Date of Service: 6/04/2009 Total EFT transfers from PBA processed on the 30/04/2009 $5, $0.00 $0.00 Total payments processed on the 30/04/2009 $10, GST $0.00 TOTAL PAYMENTS FOR THE MONTH: $43, Total for the Period $43, GST $0.00

46 DEPOSIT REPORT - Accountant's Copy For the period: 1/04/2009 to: 30/04/2009 REPORT COMPILED : 11/12/2009 N.B. The numbers in brackets are a register number allocated to group payments from third party payees, for multiple patients. They are included here to make it easier for you to identify which individual payments belong to each deposit. PBA Deposit Date: 2/04/2009 Cheques deposited to your account by PBA Bank Cheque $ $ H.C.F. $ $ Medicare $ $ Money Order $ $ Private Cheque $ $ Total Cheques processed on the 2/04/2009 $1, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Defence Health $ $ /03/ Westfund $ $ /03/2009 Total EFT payments from third parties processed on the 2/04/2009 $ $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Credit card $ Credit card $ Credit card $ Total EFT transfers from PBA processed on the 2/04/2009 Total payments processed on the 2/04/2009 $1, $0.00 $3, GST $0.00 PBA Deposit Date: 9/04/2009 Cheques deposited to your account by PBA Medibank Private $ $ (2.252) Medibank Private $ (2.252) Medibank Private $ $ (2.254) Medibank Private $ (2.254) Medibank Private $ (2.254) Private Cheque $1, $1, Private Cheque $ $ Veterans' Affairs $ $1, (2.139) Veterans' Affairs $ (2.139) Veterans' Affairs $ (2.139) Veterans' Affairs $ (2.139) Total Cheques processed on the 9/04/2009 $4, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Nib Health Fund $ $1, (2.143) 31/03/ Nib Health Fund $ (2.143) 31/03/ Nib Health Fund $ (2.143) 31/03/ Teachers Federation Health Society Total EFT payments from third parties processed on the 9/04/2009 $ $ /04/2009 $1, $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Cash payment. $ $ Credit card $ Credit card $ Credit card $ Credit card $300.00

47 Credit card $ Credit card $ Credit card $ Credit card $ Credit card $ Credit card $ EFT to PBA $ $ EFT to PBA $ $ EFT to PBA $ $ EFT to PBA $ $ EFT to PBA $ $ Total EFT transfers from PBA processed on the 9/04/2009 Total payments processed on the 9/04/2009 $8, $0.00 $14, GST $0.00 PBA Deposit Date: 16/04/2009 Cheques deposited to your account by PBA Medibank Private $ $ Medibank Private $ $1, (1.32) Medibank Private $ (1.32) Medibank Private $ (1.32) Private Cheque $ $ Private Cheque $ $ Private Cheque $ $ Private Cheque $ $ Private Cheque $ $ Total Cheques processed on the 16/04/2009 $3, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Defence Health $ $ /04/ M.B.F. $91.50 $ /04/2009 Total EFT payments from third parties processed on the 16/04/2009 $ $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Credit card $ EFT to PBA $ $ EFT to PBA $ $ Total EFT transfers from PBA processed on the 16/04/2009 Total payments processed on the 16/04/2009 $1, $0.00 $4, GST $0.00 PBA Deposit Date: 23/04/2009 Cheques deposited to your account by PBA Bank Cheque $1, $1, Bank Cheque $ $ Private Cheque $1, $1, Private Cheque $ $ Private Cheque $1, $1, Q.B.E. Workers Compensation $ $ Total Cheques processed on the 23/04/2009 $7, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Defence Health $ $ /04/ M.B.F. $46.50 $ /04/ Navy Health $ $ /04/ Westfund $ $ /04/2009 Total EFT payments from third parties processed on the 23/04/2009 $ $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf.

48 Cash payment. $ $ Credit card $1, Credit card $ EFT to PBA $ $ EFT to PBA $ $ Total EFT transfers from PBA processed on the 23/04/2009 Total payments processed on the 23/04/2009 $2, $0.00 $10, GST $0.00 PBA Deposit Date: 30/04/2009 Cheques deposited to your account by PBA Medicare $ $ Nab $ $ Private Cheque $1, $1, Private Cheque $ $ Veterans' Affairs $ $2, (7.12) Veterans' Affairs $ (7.12) Veterans' Affairs $ (7.12) Veterans' Affairs $ $ Total Cheques processed on the 30/04/2009 $3, $0.00 EFT Payments by Third Parties (Health Funds etc,) paid directly to your account, and for which we have received a statement Australian Unity $ $ /04/ G.M.H.B.A. $ $ /04/ M.B.F. $73.15 $ /04/ N.I.B. $ $ /04/2009 Total EFT payments from third parties processed on the 30/04/2009 $1, $0.00 EFT Payments to your account by us - includes cash payments, cheques made out to PBA, credit card payments and EFT payments via our bank account. N.B. Also includes deductions we have made to reimburse PBA for outlays made on your behalf Credit card $ Credit card $ Credit card $ Credit card $2, Credit card $ Credit card $ Credit card $ Total EFT transfers from PBA processed on the 30/04/2009 Total payments processed on the 30/04/2009 TOTAL DEPOSITS FOR THE MONTH: $5, $0.00 $10, GST $0.00 $43, Total deposits for the current financial year up to and including the print date: Total for the Period $43, GST $0.00

49 Bank Reconciliation Report. Dr Ian Smith For the period: 1/04/2009 to: 30/04/2009 The following is a list of EFT payments we have recorded as having been deposited to your account by Health Funds/Workers Compensation organisations during the reporting period. The report shows the payee, the total amount of the deposit, the action date shown on the statement from the payee (if available), and the date of the weekly banking report that detailed the payment. For information on which patients were covered by the payments please refer to enclosed Deposit Report, or to the appropriate weekly banking report previously sent to you. Please cross check these payments with your bank statement, and advise us if there are any significant discrepancies between the two documents. Whilst the period covered by this report is determined by the date ranges set for the other enclosed reports, if you would like a similar report covering a different period please do not hesitate to ring us with the required date range. Defence Health $ /03/2009 2/04/2009 Nib Health Fund $1, /03/2009 9/04/2009 Westfund $ /03/2009 2/04/2009 Defence Health $ /04/ /04/2009 M.B.F. $ /04/ /04/2009 Teachers Federation Health Society $ /04/2009 9/04/2009 M.B.F. $ /04/ /04/2009 Defence Health $ /04/ /04/2009 Navy Health $ /04/ /04/2009 Westfund $ /04/ /04/2009 M.B.F. $ /04/ /04/2009 G.M.H.B.A. $ /04/ /04/2009 N.I.B. $ /04/ /04/2009 Australian Unity $ /04/ /04/2009

50 Account Type Number: Report of accounts processed and dispatched for: Dr Ian Smith Surname: during the period: 1/04/2009 to 30/04/2009 Private Patients Date Account Sent Schedule Fee [S/F]: Discount Fee [D/F] Full Fee [F/F] Difference between F/F and D/F Gap between S/F and fee charged Exam yabao 7/04/2009 $ $1, $1, $ $ Exam ya 7/04/2009 $ $ $ $ $ Exam mmaao 7/04/2009 $ $1, $1, $ $1, Exam yabab 7/04/2009 $ $ $ $35.00 $ Exam yamal 7/04/2009 $ $1, $1, $86.00 $ Exam yaoao 7/04/2009 $ $ $1, $55.00 $ Exam mmaab 7/04/2009 $ $1, $1, $ $ Exam yaaam 20/04/2009 $ $ $ $55.00 $ Exam yaaay 20/04/2009 $ $ $ $55.00 $ Exam yatab 20/04/2009 $ $2, $2, $ $1, Exam yatao 20/04/2009 $ $ $ $40.00 $ Totals Number of 11 $4, $11, $12, Average Gap $ Accounts for this type Account Type DVA Number: Surname: Date Account Sent Full Fee [F/F] Exam yamao 7/04/2009 $ Totals Number of 1 Accounts for this type Account Type Private Patients - Medicare Rebate - no discount Schedule Date Account Fee Number: Surname: Sent [S/F]: $ Full Fee [F/F] Gap between S/F and fee charged Exam mmaym 7/04/2009 $ $ $ Exam yaoyb 7/04/2009 $ $ $ Exam yatym 20/04/2009 $ $ $ Exam yaayb 20/04/2009 $ $ $23.10 Totals Number of 4 $1, $ Average Gap -$17.33 Accounts for this type Account Type Number: Surname: Co-Payment Accounts Date Account Sent Discount Fee [D/F] Full Fee [F/F] Difference between F/F and D/F Exam yambb 7/04/2009 $ $ $ Exam yamby 7/04/2009 $ $ $ Exam yatby 20/04/2009 $ $ $ Exam yaabo 20/04/2009 $ $ $0.00

51 Totals Number of 4 Accounts for this type $1, Account Type No Gap Accounts Number: Surname: Date Account Sent Full Fee [F/F] Exam yay 7/04/2009 $ Exam yabam 7/04/2009 $ Exam yaoab 7/04/2009 $1, Exam mmaam 7/04/2009 $1, Exam yamay 7/04/2009 $ Exam yatam 20/04/2009 $1, Exam yatay 20/04/2009 $1, Exam yaaao 20/04/2009 $ Exam yaaab 20/04/2009 $ Totals Number of 9 Accounts for this type $7, TOTAL BILLING FOR THE MONTH $22, Total billing for the period covered by this report $22, Total number of accounts for the period covered by this report 29 Total billings for the financial year up to and including the print date Total billings use the discount fee for accounts offering a discount, and the full fee for all other accounts N.B. REPORT COMPILED : 11/12/2009 Hourly Rate The following statistics shows the hourly rate and the number of hours worked for the period specified in this report. The figures have been split into two groupings. The first ("Fees set by you") covers all patients for whom you determine the fee. The second group ("Fees set by others") includes all accounts over which you have no control of the fees e.g. DVA, Workers Compensation, Third party and No-Gap accounts. We have also included figures that combine all patients. N.B. due to the complexity of calculating this figure, fees charged to patients' accounts for the preanaesthetic consultation and any other "ancillary" anaesthetic services (pressure monitorings, transfusions, post-operative pain management services, MBS RVG modifiers etc) have been included. Hourly rate - Fees you set: $575 Hours Worked: 20.3 Hourly rate - Fees set by others: $336 Hours Worked: 23.5 Hourly rate - All: $447 Hours Worked: 43.8 Hourly Rate = Total fees charged/hours worked for the specified patient group for the period of the report. N.B. where a discount fee has been offered in an account, it is the fee usd in this calculation.

52 Practice Billing Report Dr Ian Smith Accounts processed and dispatched for the period: 1/04/2009 to: 30/04/2009 Date of Service Name Surgeon Hospital: Discount Fee 30/03/2009 Exam mmaab, Lesley Smith L. Hillside 30/03/2009 Exam mmaam, Diane Tharion Hillside 30/03/2009 Exam mmaao, Shirley Smith L. Hillside 30/03/2009 Exam mmaym, Diane Tharion Hillside 1/04/2009 Exam yaoab, Charles Burton M Hillside 1/04/2009 Exam yaoao, Clare Burton M Hillside 1/04/2009 Exam yaoyb, Charles Burton M Hillside 2/04/2009 Exam yabab, Xiao Hong Burton M Hillside 2/04/2009 Exam yabam, Kenneth Burton M Hillside 2/04/2009 Exam yabao, Cameron Burton M Hillside 3/04/2009 Exam ya, Lara Smith, A Hillside 3/04/2009 Exam yamal, Alan Smith, A Hillside 3/04/2009 Exam yamao, Catherine Smith, A Hillside 3/04/2009 Exam yamay, Deborah Smith, A Hillside 3/04/2009 Exam yambb, Kathleen Smith, A Hillside 3/04/2009 Exam yamby, Deborah Smith, A Hillside 3/04/2009 Exam yay, Kathleen Smith, A Hillside 6/04/2009 Exam yatab, Barbara Brown M Hillside 6/04/2009 Exam yatam, Barry Brown M Hillside 6/04/2009 Exam yatao, Desmond Brown M Hillside 6/04/2009 Exam yatay, Anne Tharion Hillside 6/04/2009 Exam yatby, Anne Tharion Hillside 6/04/2009 Exam yatym, Barry Brown M Hillside 7/04/2009 Exam yaaab, Margaret Burton M Hillside 7/04/2009 Exam yaaam, John Burton M Hillside 7/04/2009 Exam yaaao, Patricia Burton M Hillside 7/04/2009 Exam yaaay, Kirandeep Burton M Hillside 7/04/2009 Exam yaabo, Patricia Burton M Hillside 7/04/2009 Exam yaayb, Margaret Burton M Hillside $1, $1, $1, $ $1, $ $ $ $ $1, $ $1, $ $ $ $ $ $2, $1, $ $1, $ $ $ $ $ $ $ $ Total Patients 29 NB Co-payment accounts and associated no gap accounts counted as one record Total Billings $22,093.20

53 Dr Ian Smith M.B.,B.S. (QLD) F.A.N.Z.C.A. Specialist Anaesthetist Provider No Z Office Hours: Monday to Friday 9:00 am to 12:00pm and 1:00 pm to 5:00pm ProBills Australia Accounts Office: Suite 27, The Atrium Swinger Hill Shops, Ainsworth St MAWSON ACT 2607 REQUEST FOR AN ESTIMATE OF MEDICAL FEES Fees given in this estimate apply only to medical services, if they are provided to you by Dr. Smith. Trade Practices legislation requires that each medical pratitioner sets his or her own fees for any given service. Fees for anaesthetic services in this practice are based on the duration and complexity of the service. The fees given in the estimate will be calculated using, as a guide, the time shown below ("Estimated duration of procedure"), plus the appropriate Health Insurance Commission item numbers for a pre-anaesthesia consultation and for the anaesthetic itself. Any difference between the time used in the estimate and the actual time taken will result in an increase or decrease in the fees, depending on the direction of the variation. Other factors that cannot be assessed prior to the administration of the anaesthetic may also contribute to an increase in the final fee for the service. Please note, however, that such variations will usually result in both the fees and the rebates increasing or decreasing at approximately the same rate. This means that there should be little variation in the out of pocket expenses shown below. The fee estimate you will receive will generally be significantly more than the rebate the Government allows you to claim under the Medicare Schedule system. The reasons for this are multiple, but essentially reflect inappropriately low rebates for anaesthesia, which have also failed to keep pace with inflation, and which do not reflect the true cost of providing the service. To obtain an estimate for your medical fee, please post or fax this document, or telephone or your request to ProBills Australia's [PBA] office. In order for an estimate to be given the following information is required: Patient's name: Your preferred contact details (fax/ /telephone number or postal address): Patient's date of birth: Name of Health Fund, (if insured) You will need to obtain the following information from your surgeon, or his/her rooms staff: Surgeon: Date of proposed surgery: A brief description of the surgical procedure to be performed: Surgeon's item numbers: Estimated duration of procedure: PBA contact details: A fee estimate will normally be returned to you within 24 hours of it arriving at PBA Telephone: Postal: P.O. Box 304 MAWSON ACT 2607 Fax: (02) probills@oz .com. N.B THIS FEE ESTIMATE APPLIES ONLY IF YOUR SURGERY IS COVERED BY, AND YOU INTEND CLAIMING FROM, MEDICARE. IT DOES NOT APPLY FOR SURGERY COVERED BY WORKERS COMPENSATION OR THIRD PARTY CLAIMS, NOR FOR SURGERY DEEMED TO BE A NON-CLAIMABLE COSMETIC PROCEDURE

54 Dr Ian Smith M.B.,B.S. (QLD) F.A.N.Z.C.A. Specialist Anaesthetist Provider No J ABN: Dr. Ian Smith Pty Ltd ACN: Telephone: (02) (ACT callers) FreeCall (Non-ACT callers) Fax: (02) Office Hours: Monday to Friday 9:00 am to 12:00pm and 1:00 pm to 5:00pm ProBills Australia Accounts Office: Suite 27, The Atrium Swinger Hill Shops, Ainsworth St MAWSON ACT 2607 Postal Address: P.O. Box 304 MAWSON ACT 2607 ESTIMATE OF MEDICAL FEES Dear Mr. Weber 04 Dec 2006 We have received a request to provide you with a fee estimate for anaesthetic services associated with proposed surgery. Please take the time to read the following important notes. Fees given in this estimate apply only to anaesthetic services, if they are provided to you by Dr. Smith. Trade Practices legislation requires that each anaesthetist sets his or her own fees for any given service. Fees for anaesthetic services in this practice are based on the duration and complexity of the service. The fees shown below have been calculated using a time estimate based on the usual anaesthetic time associated with the proposed surgery. Any difference between the usual time and the actual time taken will result in an increase or decrease in the fees, depending on the direction of the variation. Other factors that cannot be assessed prior to the administration of the anaesthetic may also contribute to an increase in the final fee for the service. Please note, however, that such variations will usually result in both the fees and the rebates increasing or decreasing at approximately the same rate. This means that there should be little variation in the out of pocket expenses shown below. The fee shown below is significantly more than the rebate the Government allows you to claim under the Medicare Schedule system. The reasons for this are multiple, but essentially reflect inappropriately low rebates for anaesthesia, which have also failed to keep pace with inflation, and which do not reflect the true cost of providing the service. The fee estimate relates to anaesthesia associated with surgery to be performed at some time in the near future, and is based on the Medical Benefits Schedule item numbers(s) shown below: Pre-Anaesthesia consultation Anaesthesia for: Colonoscopy Anaesthetic Time (hrs:mins) 0:45 Full Fee (approximately): $315 Rebate (amount you will be refunded) if you HAVE private health insurance: $150 Rebate (amount you will be refunded) if you DO NOT HAVE private health insurance: $113 OUT OF POCKET EXPENSES: If you have private health insurance (approximately): $100 If you do not have private health insurance (approximately): $137 N.B THIS FEE ESTIMATE APPLIES ONLY IF YOUR SURGERY IS COVERED BY, AND YOU INTEND CLAIMING FROM, MEDICARE. IT DOES NOT APPLY FOR SURGERY COVERED BY WORKERS COMPENSATION OR THIRD PARTY CLAIMS, NOR FOR SURGERY DEEMED TO BE A NON-CLAIMABLE COSMETIC PROCEDURE For all account enquiries please contact ProBills Australia. Contact details are shown at the top of this estimate. To: Mr. Philip Weber 21 Roseworthy Cres. FARRER ACT 2607

55 Dr Ian Smith M.B.,B.S. (QLD) F.A.N.Z.C.A. Specialist Anaesthetist Provider No J ABN: Dr. Ian Smith Pty Ltd ACN: Telephone: (02) (ACT callers) FreeCall (Non-ACT callers) Fax: (02) Office Hours: Monday to Friday 9:00 am to 12:00pm and 1:00 pm to 5:00pm ProBills Australia Accounts Office: Suite 27, The Atrium Swinger Hill Shops, Ainsworth St MAWSON ACT 2607 Postal Address: P.O. Box 304 MAWSON ACT 2607 ESTIMATE OF MEDICAL FEES Dear Philip Weber 04 Dec 2006 The accompanying letter provides you with fee information for medical services to be provided by Dr. Smith. It is our understanding that you/the patient concerned are/is a member of a health fund that participates in the Known Gap rebate scheme. The fees and gaps shown on the fee estimate were calculated using the increased rebate available under this scheme. For you to take advantage of this increased rebate however, you need to sign the declaration below and present this form to Dr Ian Smith when you/the patient are/is admitted to hospital for your/their operation. Please note that if you do not take this form to hospital on the day of surgery and present it to Dr. Smith you will not be entitled to the increased rebate. This will result in your out of pocket expenses being significantly greater than shown below. PATIENT DECLARATION: I hereby declare that I have been provided with a fee estimate for the medical services as detailed below, and understand that the fees shown are an estimate only and are subject to variation Pre-Anaesthesia consultation. Anaesthesia for: Colonoscopy Anaesthetic Time (hrs:mins) 0:45 Patient/Guardian's signature: Date: FEE ESTIMATE DETAILS: Full Fee (approximately): $315 Rebate (amount I will be refunded): $150 OUT OF POCKET EXPENSES: $165 For all account enquiries please contact ProBills Australia. Contact details are shown at the top of this estimate.

56 POV Date: BILLING SHEETS FOR Dr Example POV Date: Please send me more forms: Date Faxed to PBA / / Page of POV Times: POV Times: Claim Room's Consult Claim Room's Consult Date of surgery: Date of surgery: Anaesthetic Start/Finish Times: DVA File/Worker's Comp. claim number: Default Anaesthetic Start/Finish Times: DVA File/Worker's Comp. claim number: Default Other: (specify) Other: (specify) No Gap No Gap Known Gap Known Gap KGCP Gap:$ KGCP Gap:$ W/C - TP Under 1/over 70 ASA 4 Emergency in-hours W/C - TP Under 1/over 70 ASA 4 Emergency in-hours DVA ASA 3 ASA 5 Emergency A/Hs DVA ASA 3 ASA 5 Emergency A/Hs POV Date: POV Date: POV Times: POV Times: Claim Room's Consult Claim Room's Consult Date of surgery: Anaesthetic Start/Finish Times: DVA File/Worker's Comp. claim number: Default Date of surgery: Anaesthetic Start/Finish Times: DVA File/Worker's Comp. claim number: Default Other: (specify) Other: (specify) No Gap No Gap Known Gap Known Gap KGCP Gap:$ KGCP Gap:$ W/C - TP Under 1/over 70 ASA 4 Emergency in-hours W/C - TP Under 1/over 70 ASA 4 Emergency in-hours DVA ASA 3 ASA 5 Emergency A/Hs DVA ASA 3 ASA 5 Emergency A/Hs ProBills Australia FreeCall

57 Dr Example [Hospital Sticker here or patient details if not on sticker] RVG Units shown in brackets where applicable Page Other details if not on sticker Date of Birth Medicare Number Health Fund Name Health Fund No. Hospital Surgeon of DVA/Defence/ WC/TP Claim No etc. PBA: FAX1: (02) Pls send more forms FEE TO BE CHARGED Use Defaults ** "**" can be used together if applicable No Gap $ Gap Specified** Other: Different unit values, Workers Comp, DVA, or special requirements etc. Known Gap** As quoted by PBA IFC: Fee estimate given by Me PRE-ANAESTHETIC CONSULTATION NB Only ONE consultation claimable from this section If claiming another consultation on the same day OR using a number other than times for this consultation must be included. Date: In Patient <16 mins (2) mins (4) for obstetric epidurals only (4) Out Patient Times: 31 to 45 mins (6) 97 > 45 mins (8) TTE in Rooms Consultation Units (optional) Rooms Consultation loading for and above (2) TTE in Rooms PRIMARY PROCEDURE( Please list only ONE number - the one with the greatest number of units) Date Item Number Description Procedure Units (optional) TIME (Start and finish times MUST be shown if claiming After Hours Emergency loading, otherwise optional) Start Time: Finish Time: Time Item Number (if known)- optional: Time Units (optional) ANCILLARY SERVICES (3) (4) (4) (4) (6) (7) (4) (4) (5) (3) (2) (3) (2) ASA 3 (1) ASA 4 (2) ASA 5 (3) (< 1 or 70+) (1) In Hours Emergency (2) After Hours Emergency up to 4 claimable- show number between 1 and ASA (Non MBS) Item Numbers - NB If included on account they will be listed on MBS accounts as "Not Claimable From Medicare or Health Fund" M3 (3) P6 (2) CA070 (4) CA051 (6) CA045 (2) Pressure Monitoring for first operation on a given day, for the second operation for the day (3 units for each pressure) P7 (2) CV009 (3) Ancillary Units (optional) up to 4 claimable - show number between 1 and 4 Other Consultations (NB. times required) <16 mins (2) mins (4) Date(s) and Times(s) Date(s) and Times(s) Other Consult Units (optional) to 45 mins (6) Date(s) and Times(s) > 45 mins (8) Date(s) and Times(s) Notes, special instructions and/or other item numbers etc Total Units (optional)

58 PROBILLS AUSTRALIA BILLING SHEET ICU: Dr Example FreeCall FAX1: (02) , FAX2: (02) Date Attending Intensivist's Identifying Initial (required only for group practices) Date Faxed to PBA / / Additional details (if not on hospital sticker ): Patient DOB Patient Telephone No. Hospital Referring Surgeon ICU Admission Date ICU Discharge Date Medicare No. Health Fund/Mem No. Management of a patient in ICU - 1st day Management of a patient in ICU sub day Airway access for mechanical ventilation - in ICU Management ventilatory support in ICU - each day Airway access for mechanical ventilation - outside ICU Central venous pressure monitoring Pulmonary arterial pressure monitoring Systemic arterial pressure monitoring Arterial puncture for diagnostic purposes Cardiac intracavity pressure Central vein catheterisation Right heart balloon catheter Intracranial pressure monitoring Intra-arterial cannulisation for blood gas analysis Blood Transfusion Start: Finsh: Counterpulsation by IBM - 1st day Counterpulsation by IBM sub day Circulatory support device - 1st day Circulatory support device - sub day Continuous arterio/veno venous haemofiltration - 1st day CAVH - sub day Main/revision of regional anaesthesia Referred consultation (Anaes) <16 mins Referred consultation (Anaes) between 16 and 30 mins Start: Finsh: Referred consultation (Anaes) between 31 and 45 mins Start: Finsh: Referred consultation (Anaes) > 45 mins Start: Finsh: Ward consultation 1st (Physician) Ward consultation - subsequent (Physician) Ward consultation, minor - subsequent (Physician) Other Other Other Page of for this patient

59 Date of surgery: Hospital: Surgeon/Referring Doctor incl P/N: Referral date Referral period DVA File/Worker's Comp. claim Your Role: Surgeon/Physician: Surgical Assist: Item No.s: Medicare Number: Health Fund Number: FreeCall FAX1: (02) FAX2: (02) Billing Sheet For: Patient Details (or hospital sticker) No Gap (tick) Dr Example Fees (if not No Gap): Date of surgery: Hospital: Surgeon/Referring Doctor incl P/N: Referral date Referral period DVA File/Worker's Comp. claim Your Role: Surgeon/Physician: Surgical Assist: Item No.s: Medicare Number: Health Fund Number: Please send me more forms: Date Faxed to PBA / / No Gap (tick) Page of Fees (if not No Gap): Date of surgery: Hospital: Surgeon/Referring Doctor incl P/N: Referral date Referral period DVA File/Worker's Comp. claim Your Role: Surgeon/Physician: Surgical Assist: Item No.s: Date of surgery: Hospital: Surgeon/Referring Doctor incl P/N: Referral date Referral period DVA File/Worker's Comp. claim Your Role: Surgeon/Physician: Surgical Assist: Item No.s: Medicare Number: Health Fund Number: No Gap (tick) Fees (if not No Gap): Medicare Number: Health Fund Number: No Gap (tick) Fees (if not No Gap): Please ensure that the patient's details, the name of the surgeon and hospital, all relevent dates and times, item numbers, desciptions of surgery etc, Workers Comp claim and DVA file numbers are shown.