• 1.b. What goods have been added by regulation for the purposes of subsection 38-45(1)?

    Non-interpretative – straight application of the law.

    Regulation 38-45.01 has been made which specifies the following medical aids and appliances for the purposes of subsection 38-45(1), in addition to those covered in Schedule 3 of the GST Act.

    Item Category Medical aids or appliances

    1

    Advanced wound care

    Alginate

    2

     

    hydro colloids

    3

     

    hydro gel

    4

     

    polyurethane film

    5

     

    polyurethane foam

    6

    Communication aids for people with disabilities

    Tracheostomy appliances and accessories

    7

     

    laryngotomy appliances and accessories

    8

    Continence

    skin bond

    9

    Daily living for people with disabilities

    artificial ears

    10

     

    nose prostheses

    11

    Hearing/speech

    hearing loops

    12

    Infusion systems for the delivery of a measured dose of a medication

    infusion sets

    13

     

    infusion pumps

    14

    Mobility of people with disabilities - physical: orthoses

    compression garments

    15

    Mobility of people with disabilities - physical: prostheses

    supplements and aids associated with mammary prostheses

    16

    Mobility of people with disabilities - physical: seating aids

    postural support seating

    17

    Mobility of people with disabilities - physical: walking aids

    accessories associated with walking frames or specialised ambulatory orthoses

    18

    Personal hygiene for people with disabilities

    customised modifications and accessories for the aids or appliances mentioned in items 111 to 121 of Schedule 3 to the Act

    19

    Respiratory appliances

    tilt tables

    20

    Stoma

    stoma products including all bags and related equipment for patients with urostomies

    Refer to Attachment B for a list describing goods of the kind covered by the items listed in regulation 38-45.01 which the ATO have considered to date.

      Last modified: 02 Apr 2014QC 16333