1.e. Subsection 38-45(1) provides that for a medical aid and appliance listed in Schedule 3 to be GST-free, it must be specifically designed for and not widely used by people without an illness or disability. Are aged persons included in ' people with an illness or disability' for the purposes of section 38-45?
Non-interpretative – straight application of the law.
It is considered that medical aids or appliances listed in Schedule 3 which are capable of being used by aged persons, satisfy the requirements that the medical aid or appliance be 'specifically designed for people with an illness or disability and not widely used by people without an illness or disability'.
For example, '"medical alert" devices' are included at item 33 of Schedule 3. '"Medical alert" devices' are devices which have been designed for the purpose of alerting medical/caring personnel or an ambulance service that a person is in need of emergency medical assistance.
It is considered that '"medical alert" devices' which may be acquired by aged persons for use in the event that an illness or disability befell them, will satisfy the requirements set out in subsection 38-45(1) and be GST-free.