4.a.3. Are generic batteries for hearing aids GST-free?
Non-interpretative – straight application of the law.
No. Generic batteries are not GST-free. Item 46 of Schedule 3 provides that batteries specifically designed specifically for use with hearing aids are GST-free. Generic batteries would fail the conjunctive test in section 38-45(1)(b). Such batteries are not ‘specifically designed for people with an illness or disability’ and would be ‘widely used by people without an illness or disability’. For batteries used in hearing aids to be GST-free, they must be specifically designed for that use.