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Edited version of your written advice

Authorisation Number: 1012752397809

Ruling

Subject: GST and medical aids

Questions

1. Is the importation of the medical aid, a GST-free medical alert device when imported and sold?

2. Can the private binding ruling issued to you under authorisation xxxxx be used to classify the Goods and Services Tax for the importation of the medical alert products and parts by another entity?

3. Is a pre- paid SIM card fitted to the medical alert so the user can communicate with his / her carers GST exempt if used?

4. Is the Y card used and purchased separately to load and pre-pay the SIM card a spare part of the GST free medical alert?

5. Is the waterproof pouch or the belt pouch used to wear the GST-free medical alert in the shower and elsewhere a GST-free part of the GST-free medical alert?

Answers

Relevant facts and circumstances

• You carry on an enterprise and are registered for GST.

• You retail through direct selling.

• The medical aid is designed to be monitored remotely by family and friends.

Relevant legislative provisions

A New Tax System (Goods and Services Tax) Act 1999 section 38-45

A New Tax System (Goods and Services Tax) Act 1999 section 13-10 paragraph (b)

A New Tax System (Goods and Services Tax) Act 1999 Schedule 3

Reasons for decision


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