A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.45 Medical aids and appliances
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.45
Medical aids and appliances(1) A supply is GST - free if:
(a) it is covered by Schedule 3 (medical aids and appliances), or specified in the regulations; and
(b) the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability.
(2) A supply is GST - free if the thing supplied is supplied as a spare part for, and is specifically designed as a spare part for, another thing the supply of which would be GST - free under subsection (1).
(3) However, a supply is not GST - free under subsection
(1) or (2) if the supplier and the * recipient have agreed that the supply, or
supplies of a kind that include that supply, not be treated as GST - free
supplies.