2.b.5 Are customised mouthguards taxable?

Non-interpretative – straight application of the law.

Yes, customised mouthguards are a taxable supply. They can not become GST-free as being supplied in the course of a GST-free health service by a recognised professional supplying ‘dental’ services. Although they have been 'customised' or ‘manipulated’ they are not related to an ‘exclusive treatment of an illness or disability’. Additionally, the ATO's interpretation of ‘in the course of supplying’ will not render customised mouthguards GST-free as they would not be ‘required immediately’ but rather are supplied subsequent for use.

For further information refer to paragraph 42 of CR 2013/14 – Goods and services tax: goods and services supplied by dentists.