4.a.8. Is a personal alarm unit a 'medical alert device' for the purposes of Item 33 of Schedule 3?

This issue is a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953.

No. Item 33 specifically states the device must be a 'medical alert device'. Accordingly, where a personal alarm unit is designed for the purpose of alerting medical personnel or an ambulance service that the person is in need of emergency medical assistance, it is considered that this unit will be a 'medical alert device'. This will be GST-free where the unit is specifically designed for people with an illness or disability and not widely used by people without an illness or disability.