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  • 1.b. What goods have been added by regulation for the purposes of subsection 38-45(1)?

    Non-interpretative – straight application of the law.

    Regulation 38-45.01 has been made which specifies the following medical aids and appliances for the purposes of subsection 38-45(1), in addition to those covered in Schedule 3 of the GST Act.

    Table 1.b: Goods which have been added by regulation for the purposes of subsection 38-45(1)

    Item

    Category

    Medical aids or appliances

    1

    Advanced wound care

    Alginate

    2

    Advanced wound care

    hydro colloids

    3

    Advanced wound care 

    hydro gel

    4

    Advanced wound care 

    polyurethane film

    5

    Advanced wound care 

    polyurethane foam

    6

    Communication aids for people with disabilities

    Tracheostomy appliances and accessories

    7

    Communication aids for people with disabilities

    laryngotomy appliances and accessories

    8

    Continence

    skin bond

    9

    Daily living for people with disabilities

    artificial ears

    10

    Daily living for people with disabilities 

    nose prostheses

    11

    Hearing/speech

    hearing loops

    12

    Infusion systems for the delivery of a measured dose of a medication

    infusion sets

    13

    Infusion systems for the delivery of a measured dose of a medication 

    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 Act

    19

    Respiratory appliances

    tilt tables

    20

    Stoma

    stoma products including all bags and related equipment for patients with urostomies

      Last modified: 12 Dec 2018QC 16333