Show download pdf controls
  • 4. Section 38-45 Medical aids and appliances

    Non-interpretative – straight application of the law.


    Section 38-45 provides that where the elements of that section are satisfied, a medical aid or appliance listed in Schedule 3 will be GST-free. The elements of section 38-45(1) are that the medical aid or appliance is:

    1. covered by Schedule 3 or subsequent regulation, and
    2. specifically designed for people with an illness or disability, and
    3. not widely used by people without an illness or disability.

    Once an item meets all of the above elements then its supply will be GST-free all the way down the supply chain and not only when supplied to a person who has an illness or disability.

    Further, section 38-45(2) provides that a spare part that is specifically designed as a spare part for a GST-free medical aid or appliance will be GST-free.

    Medical aids or appliances can be added to Schedule 3 by regulation.

    Related questions

    The following questions explore what is within the concept of ‘medical aid and appliance’ for the purposes of section 38-45. None of the questions and answers should be read in isolation but rather as part of the whole of the information contained in this document.

      Last modified: 16 Oct 2013QC 16330