Private ruling: GST and medical aids and appliances
Date of advice: 28 September 2017
Published: February 2018

Ruling: Q1: Is the entity’s supply GST-free? | A1: Yes.

Relevant facts and circumstances: An entity imports and supplies a range of products in Australia. The products are designed to assist a person with an illness or disability.

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 A New Tax System (Goods and Services Tax) Act 1999 (GST Act), the supply of certain medical aids and appliances is GST-free where the medical aid or appliance: ● is covered by Schedule 3 to the GST Act (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 entity’s products satisfy all conditions stated above. Therefore, supplies of the entity’s products are GST-free.