2.e. What medical aids or appliances in relation to motor vehicles for use by people with a disability are GST-free?
Non-interpretative - straight application of the law.
The following things for a motor vehicle are GST-free:
- special purpose car seats
- car seat harness specifically designed for people with disabilities
- wheelchair and occupant restraints
- wheelchair ramps
- electric/hydraulic wheelchair lifting devices
- motor vehicle modifications
providing the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability.