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A New Tax System (Goods and Services Tax) Act 1999

Schedule 3 - Medical aids and appliances  

Note 1:

GST-free supplies of medical aids and appliances are dealt with in section 38-45 .
Note 2:

The second column of the table is not operative (see section 182-15 ).
 View history note


Medical aids and appliances
Item Category Medical aids or appliances
1 Cardiovascular heart monitors
2   pacemakers
3   surgical stockings
4 Communication aids for people with disabilities communication boards and voice output devices
5   communication cards
6   page turners
7   eye pointing frames
8   software programs specifically designed for people with disabilities
9   printers and scanners specifically designed for software and hardware used by people with disabilities
10   switches and switch interfaces
11   mouth/head sticks/pointers
12   alternative keyboards
13   electrolarynx replacements
14   speech amplification/clarification aids
15 Continence urine/faecal drainage/collection devices
16   waterproof covers or mattress protectors
17   absorbent pads for beds and chairs
18   disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons)
19   enuresis alarms
20   incontinence appliances
21   hospital/medical/continence deodorising products
22   waterproof protection for beds and chairs
23   sterile plastic bags
24   electric bag emptiers
25   enemas, suppositories and applicators
26   urinals and bedpans
27   penile clamps
28 Daily living for people with disabilities customised eating equipment for people with disabilities
29   customised toothbrushes for people with disabilities
30   dentures and artificial teeth
31   environmental control units designed for the disability of a particular person
32   computer modifications required for people with disabilities
33   " medical alert " devices
34 Diabetes finger prickers
35   alcohol skin wipes
36   test strips
37   needles and syringes
38   glucose monitors
39 Dialysis home dialysis machines
40 Enteral nutrition enteral nutrition and associated delivery equipment
41 Footwear for people with disabilities surgical shoes, boots, braces and irons
42   orthotics
43 Hearing/speech hearing aids
44   visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others
45   telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone
46   batteries specifically designed specifically for use with hearing aids
47   visual/tactile alerting devices
48   interactive and broadcast videotext systems
49   closed caption decoding devices
50   external processors for cochlear implants
51 Home modifications for people with disabilities bidet/bidet toilet attachments
52   special door fittings relating to the disability of a particular person
53 Mobility of people with disabilities - motor vehicles special purpose car seats
54   car seat harness specifically designed for people with disabilities
55   wheelchair and occupant restraint
56   wheelchair ramp
57   electric/hydraulic wheelchair lifting device
58   motor vehicle modifications
59 Mobility of people with disabilities - physical: bedding for people with disabilities manually operated adjustable beds
60   electronically operated adjustable beds
61   hospital-type beds
62   customised bed rails for people with disabilities
63   bed cradles
64   bed restraints
65   bed poles and sticks
66   pressure management mattresses and overlays
67   backrests, leg rests and footboards for bed use
68 Mobility of people with disabilities - physical: orthoses spinal orthoses
69   lower limb orthoses
70   upper limb orthoses
71   pressure management garments and lymphoedema pumps
72   callipers
73   corsets (surgical)
74   handsplints and cervical collars
75   mandibular advancement splints
76 Mobility of people with disabilities - physical: positioning aids alternative positional seating corner chairs
77   alternative positional seating abduction cushions or long leg wedges
78   alternative positional seating modifications
79   standing frames
80   standing frames or tilt table modifications
81   side lying boards
82   night-time positioning equipment modifications
83 Mobility of people with disabilities - physical: prostheses artificial limbs and associated supplements and aids
84   mammary
85 Mobility of people with disabilities - physical: seating aids postural support seating trays
86   electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities
87   cushions specifically designed for people with disabilities
88 Mobility of people with disabilities - physical: transfer aids manual, electric, ceiling track or pool hoists specifically designed for people with disabilities
89   hoist slings
90   goosenecks
91   transfer boards
92   transfer sheets, mats or belts
93   stairlifts
94   portable stair climbers
95   monkey rings for people with disabilities
96 Mobility of people with disabilities - physical: walking aids crutches
97   walking sticks - specialised
98   walking frames - standard adult
99   walking frames - standard child
100   walking frames - specialised
101   walking frame modifications
102   specialised ambulatory orthoses
103   specialised ambulatory orthosis modifications
104   quadrupod and tripod walking aids
105 Mobility of people with disabilities - physical: wheelchairs and accessories wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities
106   accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities
107   battery chargers for wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities
108   stair-aid apparatuses designed for carrying people with disabilities in wheelchairs up or down stairs
109 Pain relief delivery systems syringe drivers
110   patient control analgesia
111 Personal hygiene for people with disabilities bathboards or toilet seats for people with disabilities
112   bath supports
113   shower chairs or stools
114   shower supports
115   shower trolleys
116   mobile shower chairs
117   commodes
118   commode cushions
119   commode pans
120   toilet frames
121   toilet supports
122   self-help poles
123 Respiratory appliances ventilators
124   continuous positive airway pressure (CPAP) appliances
125   respiratory appliance mask assemblies - complete
126   respiratory appliance mask assemblies - components
127   respiratory appliance accessories
128   sleep apnoea machines
129 Respiratory appliances - other products for those with breathing difficulties: peak flow meters
130   nebulisers
131   spacers
132   vaporisers
133   respirators
134   air pumps
135   bottled oxygen and associated hardware
136   oxygen concentrators
137   breathing monitors
138   ventilators
139 Safety helmets specifically designed for people with disabilities safety helmets specifically designed for people with disabilities
140 Skin jobst suits
141   transcutaneous nerve stimulator machines
142 Stoma stoma products including all bags and related equipment for patients with colostomies and ileostomies
143 Vision tactile or Braille books, magazines or newspapers
144   electronic reading aids
145   talking book machines (and parts) specifically designed for people with a vision impairment
146   enlarged text computer monitors for people with a visual impairment
147   Braille note takers
148   Braille printers and paper
149   Braille translators (hardware and software)
150   money identification equipment
151   auditory/tactile alerting devices
152   sonar canes
153   reading magnification devices (excluding magnifying glasses)
154   artificial eyes
155   lenses for prescription spectacles
156   prescription contact lenses
157   ultrasonic sensing devices specifically designed for use by people with a vision impairment
158   viewscan apparatus specifically designed for use by people with a vision impairment


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