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

    Non-interpretative – straight application of the law.

    Section 38-45.01 of the GST regulations 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.

    Table 1.b: Goods which have been added by regulation for the purposes of subsection 38-45(1)

    Item

    Category

    Medical aids or appliances

    1

    Advanced wound care

    (a) alginate

    (b) hydro colloids

    (c) hydro gel

    (d) polyurethane film

    (e) polyurethane foam

    2

    Communication aids for people with disabilities

    (a) tracheostomy appliances and accessories

    (b) laryngotomy appliances and accessories

    3

    Continence

    skin bond

    4

    Daily living for people with disabilities

    (a) artificial ears

    (b) nose prostheses

    5

    Hearing/speech

    hearing loops

    6

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

    (a) infusion sets

    (b) infusion pumps

    7

    Mobility of people with disabilities - physical: orthoses

    compression garments

    8

    Mobility of people with disabilities - physical: prostheses

    supplements and aids associated with mammary prostheses

    9

    Mobility of people with disabilities - physical: seating aids

    postural support seating

    10

    Mobility of people with disabilities - physical: walking aids

    accessories associated with walking frames or specialised ambulatory orthoses

    11

    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

    12

    Respiratory appliances

    tilt tables

    13

    Stoma

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

      Last modified: 01 Apr 2019QC 16333