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

Schedule 3 - Medical aids and appliances  

Note 1:

GST-free supplies of medical aids and appliances are dealt with in section 38-45 .
Note 2:

The second column of the table is not operative (see section 182-15 ).
 View history note


Medical aids and appliances
Item Category Medical aids or appliances
1 Cardiovascular heart monitors
2 pacemakers
3 surgical stockings
4 Communication aids for people with disabilities communication boards and voice output devices
5 communication cards
6 page turners
7 eye pointing frames
8 software programs specifically designed for people with disabilities
9 printers and scanners specifically designed for software and hardware used by people with disabilities
10 switches and switch interfaces
11 mouth/head sticks/pointers
12 alternative keyboards
13 electrolarynx replacements
14 speech amplification/clarification aids
15 Continence urine/faecal drainage/collection devices
16 waterproof covers or mattress protectors
17 absorbent pads for beds and chairs
18 disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons)
19 enuresis alarms
20 incontinence appliances
21 hospital/medical/continence deodorising products
22 waterproof protection for beds and chairs
23 sterile plastic bags
24 electric bag emptiers
25 enemas, suppositories and applicators
26 urinals and bedpans
27 penile clamps
28 Daily living for people with disabilities customised eating equipment for people with disabilities
29 customised toothbrushes for people with disabilities
30 dentures and artificial teeth
31 environmental control units designed for the disability of a particular person
32 computer modifications required for people with disabilities
33 ``medical alert'' devices
34 Diabetes finger prickers
35 alcohol skin wipes
36 test strips
37 needles and syringes
38 glucose monitors
39 Dialysis home dialysis machines
40 Enteral nutrition enteral nutrition and associated delivery equipment
41 Footwear for people with disabilities surgical shoes, boots, braces and irons
42 orthotics
43 Hearing/speech hearing aids
44 visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others
45 telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone
46 batteries specifically designed specifically for use with hearing aids
47 visual/tactile alerting devices
48 interactive and broadcast videotext systems
49 closed caption decoding devices
50 external processors for cochlear implants
51 Home modifications for people with disabilities bidet/bidet toilet attachments
52 special door fittings relating to the disability of a particular person
53 Mobility of people with disabilities - motor vehicles special purpose car seats
54 car seat harness specifically designed for people with disabilities
55 wheelchair and occupant restraint
56 wheelchair ramp
57 electric/hydraulic wheelchair lifting device
58 motor vehicle modifications
59 Mobility of people with disabilities - physical: bedding for people with disabilities manually operated adjustable beds
60 electronically operated adjustable beds
61 hospital-type beds
62 customised bed rails for people with disabilities
63 bed cradles
64 bed restraints
65 bed poles and sticks
66 pressure management mattresses and overlays
67 backrests, leg rests and footboards for bed use
68 Mobility of people with disabilities - physical: orthoses spinal orthoses
69 lower limb orthoses
70 upper limb orthoses
71 pressure management garments and lymphoedema pumps
72 callipers
73 corsets (surgical)
74 handsplints and cervical collars
75 mandibular advancement splints
76 Mobility of people with disabilities - physical: positioning aids alternative positional seating corner chairs
77 alternative positional seating abduction cushions or long leg wedges
78 alternative positional seating modifications
79 standing frames
80 standing frames or tilt table modifications
81 side lying boards
82 night-time positioning equipment modifications
83 Mobility of people with disabilities - physical: prostheses artificial limbs and associated supplements and aids
84 mammary
85 Mobility of people with disabilities - physical: seating aids postural support seating trays
86 electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities
87 cushions specifically designed for people with disabilities
88 Mobility of people with disabilities - physical: transfer aids manual, electric, ceiling track or pool hoists specifically designed for people with disabilities
89 hoist slings
90 goosenecks
91 transfer boards
92 transfer sheets, mats or belts
93 stairlifts
94 portable stair climbers
95 monkey rings for people with disabilities
96 Mobility of people with disabilities - physical: walking aids crutches
97 walking sticks - specialised
98 walking frames - standard adult
99 walking frames - standard child
100 walking frames - specialised
101 walking frame modifications
102 specialised ambulatory orthoses
103 specialised ambulatory orthosis modifications
104 quadrupod and tripod walking aids
105 Mobility of people with disabilities - physical: wheelchairs and accessories wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities
106 accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities
107 battery chargers for wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities
108 stair-aid apparatuses designed for carrying people with disabilities in wheelchairs up or down stairs
109 Pain relief delivery systems syringe drivers
110 patient control analgesia
111 Personal hygiene for people with disabilities bathboards or toilet seats for people with disabilities
112 bath supports
113 shower chairs or stools
114 shower supports
115 shower trolleys
116 mobile shower chairs
117 commodes
118 commode cushions
119 commode pans
120 toilet frames
121 toilet supports
122 self-help poles
123 Respiratory appliances ventilators
124 continuous positive airway pressure (CPAP) appliances
125 respiratory appliance mask assemblies - complete
126 respiratory appliance mask assemblies - components
127 respiratory appliance accessories
128 sleep apnoea machines
129 Respiratory appliances - other products for those with breathing difficulties: peak flow meters
130 nebulisers
131 spacers
132 vaporisers
133 respirators
134 air pumps
135 bottled oxygen and associated hardware
136 oxygen concentrators
137 breathing monitors
138 ventilators
139 Safety helmets specifically designed for people with disabilities safety helmets specifically designed for people with disabilities
140 Skin jobst suits
141 transcutaneous nerve stimulator machines
142 Stoma stoma products including all bags and related equipment for patients with colostomies and ileostomies
143 Vision tactile or Braille books, magazines or newspapers
144 electronic reading aids
145 talking book machines (and parts) specifically designed for people with a vision impairment
146 enlarged text computer monitors for people with a visual impairment
147 Braille note takers
148 Braille printers and paper
149 Braille translators (hardware and software)
150 money identifications equipment
151 auditory/tactile alerting devices
152 sonar canes
153 reading magnification devices (excluding magnifying glasses)
154 artificial eyes
155 lenses for prescription spectacles
156 prescription contact lenses
157 ultrasonic sensing devices specifically designed for use by people with a vision impairment
158 viewscan apparatus specifically designed for use by people with a vision impairment

 

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