TAXATION RULING NO. ST 2018
SALES TAX MEDICAL AND SURGICAL APPLIANCES : COMFORT SUPPORT ARTICLES
Please note that the PDF version is the authorised version of this ruling.This document has been Withdrawn.View the Withdrawal notice for this document.
FOI status:May be releasedFOI number: I 1103762
The following products, marketed by Therapeutic International Limited, are designed to assist in the relief of persons suffering from neck, back or shoulder problems or to provide greater comfort for persons who do not suffer from any disabilities -
- Tranquillow - a contoured pillow to provide greater comfort or relief when sleeping.
- Bedchair - a chair to provide total support for the spine while relaxing in bed or just lounging.
- Contoured back support - a full back support for use with chairs or in the car to provide full back support for the spine when in a sitting position.
- Total spinal support - a similar product to the contoured back support but with flanking supports to provide greater comfort and support.
- Peanut pillow - a small contoured pillow placed behind the neck to provide support when in a sitting position.
2. While the products may provide relief for persons suffering from neck, back and shoulder pains they are not accepted as medical or surgical appliances and do not qualify for exemption under item 42B(1), First Schedule. The goods are designed to achieve greater comfort while in bed or in a sitting position for persons who do not suffer from any disabilities but wish to be more comfortable. Accordingly being goods of a general purpose nature they are not exempt under item 123(1), First Schedule.
COMMISSIONER OF TAXATION
10 March 1983
NO ST 11/277
BO Melbourne 6/C4/5 298 756
Date of effect:
MEDICAL AND SURGICAL APPLIANCES
PILLOWS AND CUSHIONS
SALES TAX (EXEMPTIONS & CLASSIFICATIONS) ACT FIRST SCHEDULE ITEMS 42B(1) AND 123(1),
THIRD SCHEDULE ITEM 1