• 1.f. Are supplies of medical aids and appliances only GST-free when supplied to the person with an illness or disability?

    Non-interpretative – straight application of the law.

    Medical aids and appliances which satisfy all of the elements of section 38-45 are GST-free at all stages of the supply chain. There is no subjective purpose test to be applied.

      Last modified: 02 Apr 2014QC 16333