How to pay
To apply for a private ruling about GST on medical aids and appliances and spare parts:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about GST on medical aids and appliances and spare parts:
- complete and submit the relevant objection form
- provide the supporting information listed below.
Check first whether your question is answered on our website GST and medical aids and appliances.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
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 section 38-45.01 of the A New Tax System (Goods and Services Tax) Regulations 2019 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.