1.i. Is the hire of goods GST-free where those same goods would be GST-free under section 38-45 if purchased?
Non-interpretative – straight application of the law.
Subsection 38-45(1) states that the supply is GST-free. The section does not require that the medical aid or appliance be purchased to be GST-free. Where the purchase of a medical aid or appliance is GST-free, it is accepted that the hire of the same medical aid or appliance will also be GST-free.