• Issue 4 - Medical aids and appliances

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    (a) added, (u) updated, (w) withdrawn

    Date

    Issue

    21/06/00 (a)

    22/06/05 (w)

    4.a. Medical aids and appliances

    4.a.1. What goods are to be added to Schedule 3 prior to 1 July 2000?

    21/06/00 (a)

    4.a.2. Where a medical aid or appliance is repaired, will the repair be GST-free?

    21/06/00 (a)

    4.a.3. Are generic batteries for hearing aids GST-free?

    21/06/00 (a)

    25/06/13 (u)

    4.a.4. Will all needles and syringes be GST-free?

    21/06/00 (a)

    4.a.5. Are supplies of medical aids and appliances only GST-free when supplied to the person with an illness or disability?

    21/06/00 (a)

    4.a.6. Is the hire of goods GST-free where those same goods would be GST-free under section 38-45 if purchased?

    21/06/00 (a)
    21/02/06 (u)

    28/06/13 (u)

    4.a.7. Where a person hires or purchases goods through a hospital which are not listed in Schedule 3, will the goods be GST-free?

    21/06/00 (a)

    4.a.8. Is a personal alarm unit a '"medical alert" device' for the purposes of Item 33 of Schedule 3?

    21/06/00 (a)

    4.a.9. Is the charge for the ongoing monitoring of a '"medical alert" device' GST-free?

    21/06/00 (a) 26/09/00 (u)

    4.a.10. Are aged persons included in ' people with an illness or disability' for the purposes of section 38-45?

    21/06/00 (a)

    4.a.11. What is the meaning of 'artificial teeth' for the purposes of section 38-45 and Schedule 3 - Item 30?

    21/06/00 (a)

    4.a.12. Is the sale of first aid kits GST-free?

    21/06/00 (a)

    4.a.13. Is the installation of medical aids and appliances GST-free under section 38-45?

    21/06/00 (a)

    4.a.14. Are non-prescription sunglasses, frames for prescription lenses and accessories GST-free?

    21/06/00 (a)

    4.a.15. When does a lens become a 'lens for prescription spectacles' for the purposes of subsection 38-45(1) and Item 155 of Schedule 3 of the GST Act?

    21/06/00 (a)

    4.a.16. Are lens treatments including coatings/tints (hard coat, multicoat, tints, UV filter, mirror coat) subject to GST?

    21/06/00 (a)

    4.a.17. Is cutting and edging of a lens supplied by an optical laboratory to an optometrist subject to GST?

    21/06/00 (a)

    4.a.18. Is the fitting of a lens supplied by an optical laboratory to an optometrist subject to GST?

    24/05/01 (a)

    4.a.19. Are walking sticks GST-free?

    15/10/01 (a)

    4.a.20 Will the initial supply of a foot orthosis to a patient and subsequent postage and modifications or repair to the foot orthosis by a podiatrist or contracted lab be GST-free?

    21/06/00 (a) 24/05/01 (w)

    What are the arrangements for subsequent reviews of Schedule 3?

      Last modified: 16 Oct 2013QC 16330