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  • GST on medical aids and appliances and spare parts – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about GST on medical aids and appliances and spare parts. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about GST on medical aids and appliances and spare parts, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about GST on medical aids and appliances and spare parts, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also:

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about GST on medical aids and appliances and spare parts includes:

    • a description of the medical aid or appliance – include
    • the purpose of the product
    • how it is used
    • information on whether it is supplied or designed as a spare part for a medical aid or appliance
    • copies of website product descriptions, labels, brochures or similar advertising material (if practical)
    • which items 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 you think the product may be covered by and why.
    • whether the product is specifically designed for people with an illness or disability
    • whether the product is widely used by people without an illness or disability
    • whether you are the manufacturer, wholesaler, retailer, importer or a consumer of the product
    • how you have treated the supply of the product to date for GST purposes (if you are a supplier)
    • how other suppliers in your industry are treating the supply for GST purposes (if you know)
    • whether the spare parts for the product are specifically designed for a medical aid or appliance or are general purpose spare parts. Also outline how you are treating those supplies.

    Next steps:

      Last modified: 11 Jul 2017QC 19038