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This edited version has been archived due to the length of time since original publication.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.

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Edited version of your written advice

Authorisation Number: 1051494018177

Date of advice: 14 March 2019

Ruling

Subject: GST and Portable Bidet sales

Question

Is the sale of the Portable Bidet subject to GST?

Answer

No, the sale Portable Bidet is not subject to GST.

Relevant facts and circumstances

Relevant legislative provisions

Subsection 38-45 of the A New Tax System (Goods and Services Tax) Act 1999

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

Reasons for decision

Subsection 38-45 (1) of the GST Act states a supply is GST-free if:

Schedule 3

‘Bidet/bidet toilet attachments’ are listed under Item 51 of Schedule 3 to the GST Act (Item 51).

Therefore, it is accepted that the Portable Bidet is covered by Item 51 as it attaches to a standard toilet to modify it to a bidet. As such, paragraph 38-45(1)(a) of the GST Act is satisfied.

Is this bidet specifically designed for people with an illness or disability?

As per issue 1c of the ATO’s Pharmaceutical Health Forum Issues Register available on ato.gov.au, in determining whether a medical aid and appliance is specifically designed for people with an illness or disability reference should be made to the designer’s intention of how the good is to be used and its features. It includes how the good is marketed and the type of retail outlets at which the goods can be purchase.

After reviewing the information available on bidet toilet seat attachments, it is considered that in general, bidet toilet seat attachments are not specifically designed for people with an illness or disability. However, the Portable Bidet toilet seat attachment is designed to assist people with infirmities with their personal hygiene by facilitating bathing and toileting.

Therefore, the benefits to people with illness or disabilities have been recognised and the bidet attachments are considered to be designed for people with an illness or disability.

Is this bidet widely used by people without an illness or disability?

This is a question of fact and needs to be determined by reference to how a product may be used by people without an illness or disability. Review of the information suggests that this bidet attachment is used in a seated position with a commode chair or over a toilet. Many of your sales are to re-sellers and suppliers of home health care and mobility aids and public hospitals/health services. The common purpose is to help the health care providers and mobility aids suppliers and public hospitals and health services.

Consequently your products are used by the health care industry and not widely used by people without an illness or disability.

Therefore your portable bidet will not be subject to GST and will be GST-free as it is listed in Schedule 3 to the GST Act, it is specifically designed for people with an illness or disability and is not widely used for people without an illness or disability.

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