G.S.T. SCHEDULE 3

 

This page is provided by us as a service to our clients.   It is the medical item schedule included in the Goods and Services Tax Act.  It is not our interpretation, it is presented here as it is printed in the act.  If you need more information use this hyperlink to jump to an Australian government legislation site for more info:

 http://scaleplus.law.gov.au/html/pasteact/3/3269/1/PA007690.htm

This information only effects Australian based businesses and organisations.  It does not effect our non Australian based export customers.

Hope it is a help,

RAPP Australia


A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
Schedule 3—Medical aids and appliances

Note 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).



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



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



A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
- SECT 182-15 Schedules 1, 2 and 3

The second columns of the tables in Schedules 1, 2 and 3 are not operative. In interpreting an item in those tables, or any other operative provision, those columns may only be considered for a purpose for which an *explanatory section may be considered under subsection 182-10(2).

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
- SECT 182-10 Explanatory sections, and their role in interpreting this Act

(1)
An explanatory section is:

 

(a)
any section that is the first section in a Division and that has as its heading "What this Division is about"; or
(b)
any section in Chapter 1 (other than sections 1-1 and 1-2); or
(c)
any section in Division 5 or 37; or
(d)
any section that is the last section in a Division or Subdivision of Chapter 2 and that has a checklist of special rules in Chapter 4; or
(e)
any section that a note states to be an explanatory section.
 
(2)
Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered:
 
 
(a)
in determining the purpose or object underlying the provision; or
(b)
to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or
(c)
in determining the provision's meaning if the provision is ambiguous or obscure; or
(d)
in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.