Commonwealth Consolidated Acts

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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




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