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Edited version of your written advice

Authorisation Number: 1051286071575

Date of advice: 28 September 2017

Ruling

Subject: GST and medical aids and appliances

Question 1

Is the entity’s supply GST-free?

Answer

Yes.

Relevant facts and circumstances

An entity imports and supplies a range of products in Australia.

The products are designed to assist a person with an illness or disability.

Relevant legislative provisions

A New Tax System (Goods and Services Tax) Act 1999 subsection 38-45(1)

Reasons for decision

Under subsection 38-45(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), the supply of certain medical aids and appliances is GST-free where the medical aid or appliance:

The entity’s products satisfy all conditions stated above.

Therefore, supplies of the entity’s products are GST-free.

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