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.

    Last modified: 02 Apr 2014QC 16333