Private ruling: GST and disability supports
Date of advice: 30 May 2023
Published: 17 July 2023
Ruling period: XX MMM 20XX to 30 June 20XX
Date scheme commenced: XX MMM 20XX

Ruling: Q1: Are you making GST-free supplies under subsection 38-45(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when you supply the listed products? | A1: Yes, you are making GST-free supplies under subsection 38-45(1) of the GST Act, when you make supplies of the listed products. This ruling is only applicable to the listed products.

Relevant facts and circumstances: You are registered for goods and services tax (GST). You are a commercial wholesaler who supplies a list of products which are designed for use in certain types of facilities. You sell the listed products to certain types of facilities. The listed products are not meant for residential application. All the listed products meet AS1428.1 of the Australian Building Code regulations which provides minimum design requirements for new building work, to enable access for people with disabilities. It determines access and movement in public buildings. You have asked for these products to be considered under Items XXX, XXX and XXX in the table in Schedule 3 to the GST Act (Schedule 3).

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 subsection 38-45(1)

Reasons for decision: Summary: Under subsection 38-45(1) of the GST Act, the supply of a medical aid and appliance is GST-free where the medical aid or appliance: • is covered by Schedule 3, or specified in the A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations); and • is specifically designed for people with an illness or disability; and • is not widely used by people without an illness or disability. The listed products you supply are covered either by Items XXX, XXX or XXX of Schedule 3. Further, the listed products are specifically designed for people with an illness or disability and are not widely used by people without an illness or disability. Therefore, the listed products meet the requirements of subsection 38-45(1) of the GST Act and are GST-free.