Please Login or Register
Translate: en_US
USD ( $ )
0Items in your cart
Cart Subtotal: $0.00

Australian GST Exemption for Health and Medical Care

Most of Broadened Horizons products are GST free in Australia for people with disabilities.  (Otherwise 10%)

Health and Medical Care

  • Disability services;
  • Medical aids and appliances;
  • Automobiles for People with Disabilities

Goods that qualify for certain customs duty concessions and are also non-taxable for GST include the following items from Schedule 4 to the Customs Tariff Act 1995:

  •  items 18A and 18B – goods returned after repair or replacement under warranty
  • items 32A and 32B – 'low-value goods' or goods on which customs duty and taxes is $50 or less and which have a customs value of less than $1,000.

GST Free Medical Aids and Appliances in Australia 

You can download a printable version of GST and medical aids and appliances (NAT 4651)[89 kB] in Portable Document Format (PDF).

When are medical aids and appliances GST-free?

Medical aids and appliances you sell are GST-free if they meet all of the following three conditions:

  • listed in schedule 3 to the GST Act or in schedule 3 to the GST regulations
  • specifically designed for people with an illness or disability
  • not widely used by people without an illness or a disability.

Medical aids and appliances that satisfy all these conditions are GST-free at every point in the supply chain – from manufacture to consumer.

Medical aids or appliances listed in an unexpected category

Schedule 3 to the GST Act contains three columns made up of the item number, the category and the medical aid or appliance. If the meaning of the medical aid or appliance listed in the third column is unclear, you can use the category column to clarify it.

For example, ‘mammary’ is listed in column two at item 84. By itself, the term ‘mammary’ and its purpose are unclear. The category column clarifies item 84 as mammary prostheses.

Needles and syringes are listed at item 37 under the category of ‘diabetes’. The meaning of needles and syringes is not unclear so all needles and syringes are GST-free as long as they are:

  • needles and syringes designed to be used with each other
  • specifically designed for people with an illness or disability, and
  • not widely used by people without an illness or disability.

Spare parts

Spare parts you sell that are specifically designed for a GST-free medical aid or appliance are GST-free. However, generic parts are taxable.

For example, a replacement wheelchair wheel you sell that is designed with a hand grip is not a generic part and is GST-free. However, generic batteries you sell for an electric wheelchair are taxable because they are not specifically designed for the wheelchair.

Repairs to GST-free medical aids and appliances

If you repair a GST-free medical aid or appliance using a part that is specifically designed, any incidental labour or incidental parts that are not specifically designed are also GST-free.

The following parts or labour you supply to repair GST-free medical aids or appliances are taxable:

  • parts that are not specifically designed as spare parts for the GST-free medical aid or appliance and which are not merely incidental to the supply of GST-free specifically designed spare parts
  • consumables, such as oil or glue, used in the repair or service that are not merely incidental to the supply of GST-free specifically designed spare parts
  • specifically designed spare parts for the GST-free medical aid or appliance that are merely incidental to the supply of the labour component of the repair service (that is, where the main supply is labour)
  • the labour component of the repair service where it is not merely incidental to the supply of a specifically designed spare part for the GST-free medical aid or appliance.

 

Schedule 3 to the GST Act

Table: medical aids and appliances

 

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

urinal 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

quadropod 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 system

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

 

Last Modified: Wednesday, 15 September 2010

 

Schedule 3 to the GST regulations

Table: medical aids and appliances

 

Item

Category

Medical aids or appliances

1

Advanced wound care

alginate

2

hydro colloids

3

hydro gel

4

polyurethane film

5

polyurethane foam

6

Communication aids for people with disabilities

tracheostomy appliances and accessories

7

laryngotomy appliances and accessories

8

Continence

skin bond

9

Daily living for people with disabilities

artificial ears

10

nose prostheses

11

Hearing/speech

hearing loops

12

Infusion systems for the delivery of a measured dose of a medication

infusion sets

13

infusion pumps

14

Mobility of people with disabilities – physical: orthoses

compression garments

15

Mobility of people with disabilities – physical: prostheses

supplements and aids associated with mammary prostheses

16

Mobility of people with disabilities – physical: seating aids

postural support seating

17

Mobility of people with disabilities – physical: walking aids

accessories associated with walking frames or specialised ambulatory orthoses

18

Personal hygiene for people with disabilities

customised modifications and accessories for the aids or appliances mentioned in items 111 to 121 of Schedule 3 to the GST Act

19

Respiratory appliances

tilt tables

20

Stoma

stoma products including all bags and related equipment for patients with urostomies

Last Modified: Wednesday, 15 September 2010

  Loading...