Commonwealth Consolidated ActsNote 1: GST-free supplies of medical aids and appliances are dealt with in section 38- 45.
Note 2: The second column of the table is not operative (see section 182-15).
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Medical aids and appliances |
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Item |
Category |
Medical aids or appliances |
|
1 |
Cardiovascular |
heart monitors |
|
2 |
|
pacemakers |
|
3 |
|
surgical stockings |
|
4 |
Communication aids for people with disabilities |
communication boards and voice output devices |
|
5 |
|
communication cards |
|
6 |
|
page turners |
|
7 |
|
eye pointing frames |
|
8 |
|
software programs specifically designed for people with disabilities |
|
9 |
|
printers and scanners specifically designed for software and hardware used by people with disabilities |
|
10 |
|
switches and switch interfaces |
|
11 |
|
mouth/head sticks/pointers |
|
12 |
|
alternative keyboards |
|
13 |
|
electrolarynx replacements |
|
14 |
|
speech amplification/clarification aids |
|
15 |
Continence |
urine/faecal drainage/collection devices |
|
16 |
|
waterproof covers or mattress protectors |
|
17 |
|
absorbent pads for beds and chairs |
|
18 |
|
disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons) |
|
19 |
|
enuresis alarms |
|
20 |
|
incontinence appliances |
|
21 |
|
hospital/medical/continence deodorising products |
|
22 |
|
waterproof protection for beds and chairs |
|
23 |
|
sterile plastic bags |
|
24 |
|
electric bag emptiers |
|
25 |
|
enemas, suppositories and applicators |
|
26 |
|
urinals and bedpans |
|
27 |
|
penile clamps |
|
28 |
Daily living for people with disabilities |
customised eating equipment for people with disabilities |
|
29 |
|
customised toothbrushes for people with disabilities |
|
30 |
|
dentures and artificial teeth |
|
31 |
|
environmental control units designed for the disability of a particular person |
|
32 |
|
computer modifications required for people with disabilities |
|
33 |
|
"medical alert" devices |
|
34 |
Diabetes |
finger prickers |
|
35 |
|
alcohol skin wipes |
|
36 |
|
test strips |
|
37 |
|
needles and syringes |
|
38 |
|
glucose monitors |
|
39 |
Dialysis |
home dialysis machines |
|
40 |
Enteral nutrition |
enteral nutrition and associated delivery equipment |
|
41 |
Footwear for people with disabilities |
surgical shoes, boots, braces and irons |
|
42 |
|
orthotics |
|
43 |
Hearing/speech |
hearing aids |
|
44 |
|
visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others |
|
45 |
|
telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone |
|
46 |
|
batteries specifically designed specifically for use with hearing aids |
|
47 |
|
visual/tactile alerting devices |
|
48 |
|
interactive and broadcast videotext systems |
|
49 |
|
closed caption decoding devices |
|
50 |
|
external processors for cochlear implants |
|
51 |
Home modifications for people with disabilities |
bidet/bidet toilet attachments |
|
52 |
|
special door fittings relating to the disability of a particular person |
|
53 |
Mobility of people with disabilities--motor vehicles |
special purpose car seats |
|
54 |
|
car seat harness specifically designed for people with disabilities |
|
55 |
|
wheelchair and occupant restraint |
|
56 |
|
wheelchair ramp |
|
57 |
|
electric/hydraulic wheelchair lifting device |
|
58 |
|
motor vehicle modifications |
|
59 |
Mobility of people with disabilities--physical: bedding for people with disabilities |
manually operated adjustable beds |
|
60 |
|
electronically operated adjustable beds |
|
61 |
|
hospital-type beds |
|
62 |
|
customised bed rails for people with disabilities |
|
63 |
|
bed cradles |
|
64 |
|
bed restraints |
|
65 |
|
bed poles and sticks |
|
66 |
|
pressure management mattresses and overlays |
|
67 |
|
backrests, leg rests and footboards for bed use |
|
68 |
Mobility of people with disabilities--physical: orthoses |
spinal orthoses |
|
69 |
|
lower limb orthoses |
|
70 |
|
upper limb orthoses |
|
71 |
|
pressure management garments and lymphoedema pumps |
|
72 |
|
callipers |
|
73 |
|
corsets (surgical) |
|
74 |
|
handsplints and cervical collars |
|
75 |
|
mandibular advancement splints |
|
76 |
Mobility of people with disabilities--physical: positioning aids |
alternative positional seating corner chairs |
|
77 |
|
alternative positional seating abduction cushions or long leg wedges |
|
78 |
|
alternative positional seating modifications |
|
79 |
|
standing frames |
|
80 |
|
standing frames or tilt table modifications |
|
81 |
|
side lying boards |
|
82 |
|
night-time positioning equipment modifications |
|
83 |
Mobility of people with disabilities--physical: prostheses |
artificial limbs and associated supplements and aids |
|
84 |
|
mammary |
|
85 |
Mobility of people with disabilities--physical: seating aids |
postural support seating trays |
|
86 |
|
electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities |
|
87 |
|
cushions specifically designed for people with disabilities |
|
88 |
Mobility of people with disabilities--physical: transfer aids |
manual, electric, ceiling track or pool hoists specifically designed for people with disabilities |
|
89 |
|
hoist slings |
|
90 |
|
goosenecks |
|
91 |
|
transfer boards |
|
92 |
|
transfer sheets, mats or belts |
|
93 |
|
stairlifts |
|
94 |
|
portable stair climbers |
|
95 |
|
monkey rings for people with disabilities |
|
96 |
Mobility of people with disabilities--physical: walking aids |
crutches |
|
97 |
|
walking sticks--specialised |
|
98 |
|
walking frames--standard adult |
|
99 |
|
walking frames--standard child |
|
100 |
|
walking frames--specialised |
|
101 |
|
walking frame modifications |
|
102 |
|
specialised ambulatory orthoses |
|
103 |
|
specialised ambulatory orthosis modifications |
|
104 |
|
quadrupod and tripod walking aids |
|
105 |
Mobility of people with disabilities--physical: wheelchairs and accessories |
wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities |
|
106 |
|
accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities |
|
107 |
|
battery chargers for wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities |
|
108 |
|
stair-aid apparatuses designed for carrying people with disabilities in wheelchairs up or down stairs |
|
109 |
Pain relief delivery systems |
syringe drivers |
|
110 |
|
patient control analgesia |
|
111 |
Personal hygiene for people with disabilities |
bathboards or toilet seats for people with disabilities |
|
112 |
|
bath supports |
|
113 |
|
shower chairs or stools |
|
114 |
|
shower supports |
|
115 |
|
shower trolleys |
|
116 |
|
mobile shower chairs |
|
117 |
|
commodes |
|
118 |
|
commode cushions |
|
119 |
|
commode pans |
|
120 |
|
toilet frames |
|
121 |
|
toilet supports |
|
122 |
|
self-help poles |
|
123 |
Respiratory appliances |
ventilators |
|
124 |
|
continuous positive airway pressure (CPAP) appliances |
|
125 |
|
respiratory appliance mask assemblies--complete |
|
126 |
|
respiratory appliance mask assemblies--components |
|
127 |
|
respiratory appliance accessories |
|
128 |
|
sleep apnoea machines |
|
129 |
Respiratory appliances--other products for those with breathing difficulties: |
peak flow meters |
|
130 |
|
nebulisers |
|
131 |
|
spacers |
|
132 |
|
vaporisers |
|
133 |
|
respirators |
|
134 |
|
air pumps |
|
135 |
|
bottled oxygen and associated hardware |
|
136 |
|
oxygen concentrators |
|
137 |
|
breathing monitors |
|
138 |
|
ventilators |
|
139 |
Safety helmets specifically designed for people with disabilities |
safety helmets specifically designed for people with disabilities |
|
140 |
Skin |
jobst suits |
|
141 |
|
transcutaneous nerve stimulator machines |
|
142 |
Stoma |
stoma products including all bags and related equipment for patients with colostomies and ileostomies |
|
143 |
Vision |
tactile or Braille books, magazines or newspapers |
|
144 |
|
electronic reading aids |
|
145 |
|
talking book machines (and parts) specifically designed for people with a vision impairment |
|
146 |
|
enlarged text computer monitors for people with a visual impairment |
|
147 |
|
Braille note takers |
|
148 |
|
Braille printers and paper |
|
149 |
|
Braille translators (hardware and software) |
|
150 |
|
money identification equipment |
|
151 |
|
auditory/tactile alerting devices |
|
152 |
|
sonar canes |
|
153 |
|
reading magnification devices (excluding magnifying glasses) |
|
154 |
|
artificial eyes |
|
155 |
|
lenses for prescription spectacles |
|
156 |
|
prescription contact lenses |
|
157 |
|
ultrasonic sensing devices specifically designed for use by people with a vision impairment |
|
158 |
|
viewscan apparatus specifically designed for use by people with a vision impairment |