Private ruling: GST and lift
Published: October 2014

Ruling: Q1: Are you making a GST-free supply under subsection 38-45(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when you supply a specified lift? | A1: Yes. The supply is GST-free because it satisfies section 38-45 of the GST Act. The lift is specifically designed for people with an illness or disability. In addition, it is not widely used by people without an illness or disability and there is no agreement between you and the recipient of the supply that the supply will not be treated as a GST-free supply.

Relevant facts and circumstances: You are a supplier of specified lifts. You supply a slow speed vertical lift that is for use primarily by people with limited mobility. The lift is electrically operated. The lift is manufactured in a specified country and complies with a specified standard. According to the information you sent us the specified standard is applicable to homelifts that are installed in private dwellings and are intended for the transport of persons with impaired mobility, standing or seated, with or without a wheelchair. Therefore, the lift is specifically designed for people with an illness or disability. Work Cover has issued a Certificate of Plant Design Registration in respect to the lift. The lift is not widely used by people without an illness or disability. There is no agreement between you and the recipient of the supply that the supply will not be treated as a GST-free supply. You are registered for goods and services tax (GST).

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