• Schedule 3 to the GST Act

    Table: medical aids and appliances

    Item

    Category

    Medical aids or appliances

    1

    Cardiovascular

    heart monitors

    2

    pacemakers

    3

    surgical stockings

    4

    Communication aids for people with disabilities

    communication boards and voice output devices

    5

    communication cards

    6

    page turners

    7

    eye pointing frames

    8

    software programs specifically designed for people with disabilities

    9

    printers and scanners specifically designed for software and hardware used by people with disabilities

    10

    switches and switch interfaces

    11

    mouth/head sticks/pointers

    12

    alternative keyboards

    13

    electrolarynx replacements

    14

    speech amplification/clarification aids

    15

    Continence

    urine/faecal drainage/collection devices

    16

    waterproof covers or mattress protectors

    17

    absorbent pads for beds and chairs

    18

    disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons)

    19

    enuresis alarms

    20

    incontinence appliances

    21

    hospital/medical/continence deodorising products

    22

    waterproof protection for beds and chairs

    23

    sterile plastic bags

    24

    electric bag emptiers

    25

    enemas, suppositories and applicators

    26

    urinal and bedpans

    27

    penile clamps

    28

    Daily living for people with disabilities

    customised eating equipment for people with disabilities

    29

    customised toothbrushes for people with disabilities

    30

    dentures and artificial teeth

    31

    environmental control units designed for the disability of a particular person

    32

    computer modifications required for people with disabilities

    33

    'medical alert' devices

    34

    Diabetes

    finger prickers

    35

    alcohol skin wipes

    36

    test strips

    37

    needles and syringes

    38

    glucose monitors

    39

    Dialysis

    home dialysis machines

    40

    Enteral nutrition

    enteral nutrition and associated delivery equipment

    41

    Footwear for people with disabilities

    surgical shoes, boots, braces and irons

    42

    orthotics

    43

    Hearing/speech

    hearing aids

    44

    visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others

    45

    telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone

    46

    batteries specifically designed specifically for use with hearing aids

    47

    visual/tactile alerting devices

    48

    interactive and broadcast videotext systems

    49

    closed caption decoding devices

    50

    external processors for cochlear implants

    51

    Home modifications for people with disabilities

    bidet/bidet toilet attachments

    52

    special door fittings relating to the disability of a particular person

    53

    Mobility of people with disabilities - motor vehicles

    special purpose car seats

    54

    car seat harness specifically designed for people with disabilities

    55

    wheelchair and occupant restraint

    56

    wheelchair ramp

    57

    electric/hydraulic wheelchair lifting device

    58

    motor vehicle modifications

    59

    Mobility of people with disabilities - physical: bedding for people with disabilities

    manually operated adjustable beds

    60

    electronically operated adjustable beds

    61

    hospital type beds

    62

    customised bed rails for people with disabilities

    63

    bed cradles

    64

    bed restraints

    65

    bed poles and sticks

    66

    pressure management mattresses and overlays

    67

    backrests, leg rests and footboards for bed use

    68

    Mobility of people with disabilities - physical: orthoses

    spinal orthoses

    69

    lower limb orthoses

    70

    upper limb orthoses

    71

    pressure management garments and lymphoedema pumps

    72

    callipers

    73

    corsets (surgical)

    74

    handsplints and cervical collars

    75

    mandibular advancement splints

    76

    Mobility of people with disabilities - physical: positioning aids

    alternative positional seating corner chairs

    77

    alternative positional seating abduction cushions or long leg wedges

    78

    alternative positional seating modifications

    79

    standing frames

    80

    standing frames or tilt table modifications

    81

    side lying boards

    82

    night time positioning equipment modifications

    83

    Mobility of people with disabilities - physical: prostheses

    artificial limbs and associated supplements and aids

    84

    mammary

    85

    Mobility of people with disabilities - physical: seating aids

    postural support seating trays

    86

    electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities

    87

    cushions specifically designed for people with disabilities

    88

    Mobility of people with disabilities - physical: transfer aids

    manual, electric, ceiling track or pool hoists specifically designed for people with disabilities

    89

    hoist slings

    90

    goosenecks

    91

    transfer boards

    92

    transfer sheets, mats or belts

    93

    stairlifts

    94

    portable stair climbers

    95

    monkey rings for people with disabilities

    96

    Mobility of people with disabilities - physical: walking aids

    crutches

    97

    walking sticks - specialised

    98

    walking frames - standard adult

    99

    walking frames - standard child

    100

    walking frames - specialised

    101

    walking frame modifications

    102

    specialised ambulatory orthoses

    103

    specialised ambulatory orthosis modifications

    104

    quadropod and tripod walking aids

    105

    Mobility of people with disabilities - physical: wheelchairs and accessories

    wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

    106

    accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

    107

    battery chargers for wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

    108

    stair aid apparatuses designed for carrying people with disabilities in wheelchairs up or down stairs

    109

    Pain relief delivery system

    syringe drivers

    110

    patient control analgesia

    111

    Personal hygiene for people with disabilities

    bathboards or toilet seats for people with disabilities

    112

    bath supports

    113

    shower chairs or stools

    114

    shower supports

    115

    shower trolleys

    116

    mobile shower chairs

    117

    commodes

    118

    commode cushions

    119

    commode pans

    120

    toilet frames

    121

    toilet supports

    122

    self help poles

    123

    Respiratory appliances

    ventilators

    124

    continuous positive airway pressure (CPAP) appliances

    125

    respiratory appliance mask assemblies - complete

    126

    respiratory appliance mask assemblies – components

    127

    respiratory appliance accessories

    128

    sleep apnoea machines

    129

    Respiratory appliances - other products for those with breathing difficulties

    peak flow meters

    130

    nebulisers

    131

    spacers

    132

    vaporisers

    133

    respirators

    134

    air pumps

    135

    bottled oxygen and associated hardware

    136

    oxygen concentrators

    137

    breathing monitors

    138

    ventilators

    139

    Safety helmets specifically designed for people with disabilities

    safety helmets specifically designed for people with disabilities

    140

    Skin

    jobst suits

    141

    transcutaneous nerve stimulator machines

    142

    Stoma

    stoma products including all bags and related equipment for patients with colostomies and ileostomies

    143

    Vision

    tactile or Braille books magazines or newspapers

    144

    electronic reading aids

    145

    talking book machines (and parts) specifically designed for people with a vision impairment

    146

    enlarged text computer monitors for people with a visual impairment

    147

    Braille note takers

    148

    Braille printers and paper

    149

    Braille translators (hardware and software)

    150

    money identification equipment

    151

    auditory/tactile alerting devices

    152

    sonar canes

    153

    reading magnification devices (excluding magnifying glasses)

    154

    artificial eyes

    155

    lenses for prescription spectacles

    156

    prescription contact lenses

    157

    ultrasonic sensing devices specifically designed for use by people with a vision impairment

    158

    viewscan apparatus specifically designed for use by people with a vision impairment

      Last modified: 20 May 2014QC 16265