• Supporting document requirements for private rulings

    This page lists the documents and information we usually need to process private rulings about the subject displayed.

    Attention

    Please send the following documents and information with your private ruling application form.

    End of attention

    GST-free supplies - medical aids and appliances

    • Describe the medical aid or appliance - include information on whether it is supplied or designed as a spare part, the purpose of the product and how it is used. Provide copies of labels, brochures or similar advertising material where practical.
    • Is the product listed as GST-free in Schedule 3 to the A New Tax System (Goods and Services Tax) Act 1999 or Schedule 3 to the A New Tax System (Goods and Services Tax) Regulations 1999? If you think it is similar to a product listed - outline the reasons why.
    • Is the product specifically designed for people with an illness or disability?
    • Is the product widely used by people without an illness or disability?
    • Are you the manufacturer, wholesaler, retailer, consumer or importer of the product?
    • How have you treated the supply of the product to date for GST purposes?
    • Do you know how other suppliers in your industry are treating the supply for GST purposes? Is this different to you?
    • Do you supply any spare parts for these products? If so, are they specifically designed for that product or are they general purpose spare parts? How are you treating those supplies?
      Last modified: 29 Sep 2006QC 19038