A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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
ItemCategoryMedical aids or appliances
1Cardiovascularheart monitors
2 pacemakers
3 surgical stockings
.......... 
4Communication aids for people with disabilitiescommunication 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
.......... 
15Continenceurine/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
.......... 
28Daily living for people with disabilitiescustomised 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
.......... 
34Diabetesfinger prickers
35 alcohol skin wipes
36 test strips
37 needles and syringes
38 glucose monitors
.......... 
39Dialysishome dialysis machines
.......... 
40Enteral nutritionenteral nutrition and associated delivery equipment
.......... 
41Footwear for people with disabilitiessurgical shoes, boots, braces and irons
42 orthotics
.......... 
43Hearing/speechhearing 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
.......... 
51Home modifications for people with disabilitiesbidet/bidet toilet attachments
52 special door fittings relating to the disability of a particular person
.......... 
53Mobility of people with disabilities - motor vehiclesspecial 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
.......... 
59Mobility of people with disabilities - physical: bedding for people with disabilitiesmanually 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
.......... 
68Mobility of people with disabilities - physical: orthosesspinal 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
.......... 
76Mobility of people with disabilities - physical: positioning aidsalternative 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
.......... 
83Mobility of people with disabilities - physical: prosthesesartificial limbs and associated supplements and aids
84 mammary
.......... 
85Mobility of people with disabilities - physical: seating aidspostural support seating trays
86 electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities
87 cushions specifically designed for people with disabilities
.......... 
88Mobility of people with disabilities - physical: transfer aidsmanual, 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
.......... 
96Mobility of people with disabilities - physical: walking aidscrutches
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
.......... 
105Mobility of people with disabilities - physical: wheelchairs and accessorieswheelchairs, 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
.......... 
109Pain relief delivery systemssyringe drivers
110 patient control analgesia
.......... 
111Personal hygiene for people with disabilitiesbathboards 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
.......... 
123Respiratory appliancesventilators
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
.......... 
129Respiratory 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
.......... 
139Safety helmets specifically designed for people with disabilitiessafety helmets specifically designed for people with disabilities
.......... 
140Skinjobst suits
141 transcutaneous nerve stimulator machines
.......... 
142Stomastoma products including all bags and related equipment for patients with colostomies and ileostomies
.......... 
143Visiontactile 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 identifications 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


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page