1.a. What descriptions of goods has the ATO determined for the medical aids and appliances listed in the third column of Schedule 3 of the GST Act?
Non-interpretative – straight application of the law.
Please refer to Attachment A for a list describing goods of the kind covered by the items listed in the third column of Schedule 3 of the GST Act which the ATO have considered to date.
Supplies of these goods will be GST-free where all the requirements of subsection 38-45(1) are satisfied.