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).
Medical aids and appliances you sell are GST-free if they meet all of the following three conditions: Medical aids and appliances that satisfy all these conditions are GST-free at every point in the supply chain – from manufacture to consumer. 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: 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. 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:When are medical aids and appliances GST-free?
Medical aids or appliances listed in an unexpected category
Spare parts
Repairs to GST-free medical aids and appliances
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
Table: medical aids and appliances Schedule 3 to the GST regulations
|
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
