Disclaimer
This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1012674239779

Ruling

Subject: GST and medical aids and appliances

Question

Is the importation of the power lift chair subject to GST?

Answer

No

Relevant facts and circumstances

You imported a lift seat (Product) from overseas.

Information regarding the manufacturer and the Product is available on the manufacturer's website.

Relevant legislative provisions

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

Section 13-5

Section 13-10

Section 13-15

Section 38-45

Section 195-1

Schedule 3 - Medical aids and appliances

Reasons for decision

Goods and services tax (GST) is payable on any 'taxable importation' that you make. However an item will not be a taxable importation to the extent it is a 'non-taxable importation'.

An item will be a non-taxable importation where the item would have been GST-free if supplied within Australia.

A supply of a medical aid or appliance is GST-free where the medical aid or appliance is:

All three criteria listed above must be satisfied for the medical aid or appliance to be GST-free.

Items 53 - 58 of Schedule 3 to the GST Act list a number of medical aids and appliances in regard to the 'Mobility of people with disabilities - motor vehicles'. Specifically, item 53 lists 'special purpose car seats'.

We consider the Product falls within the scope of Item 53 of Schedule 3 taking into account the manufacture's product details as listed on their website. That is, the Product is a car seat designed with the specific or special purpose of facilitating the transfer of a person with mobility issues from their wheelchair to their vehicle.

We also consider from the information on the manufacturer's website that the Product is specifically designed for people with an illness or disability and would not be widely used by someone without an illness or disability.

As such, the supply of the Product would be GST-free and therefore would also be a non-taxable importation.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).