A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-B - Health  

SECTION 38-45.01   Medical aids and appliances  

For the purposes of paragraph 38-45(1)(a) of the Act, supplies of the medical aids and appliances mentioned in the following table are specified.

Medical aids and appliances
Item Category Medical aid or appliance
1 Advanced wound care (a) alginate; and
(b) hydro colloids; and
(c) hydro gel; and
(d) polyurethane film; and
(e) polyurethane foam
2 Communication aids for people with disabilities (a) tracheostomy appliances and accessories; and
(b) laryngotomy appliances and accessories
3 Continence skin bond
4 Daily living for people with disabilities (a) artificial ears; and
(b) nose prostheses
5 Hearing/speech hearing loops
6 Infusion systems for the delivery of a measured dose of a medication (a) infusion sets; and
(b) infusion pumps
7 Mobility of people with disabilities - physical: orthoses compression garments
8 Mobility of people with disabilities - physical: prostheses supplements and aids associated with mammary prostheses
9 Mobility of people with disabilities - physical: seating aids postural support seating
10 Mobility of people with disabilities - physical: walking aids accessories associated with walking frames or specialised ambulatory ortheses
11 Personal hygiene for people with disabilities customised modifications and accessories for the aids or appliances mentioned in items 111 to 121 of Schedule 3 to the Act
12 Respiratory appliances tilt tables
13 Stoma stoma products including all bags and related equipment for patients with urostomies

Section 182-15 of the Act applies in relation to the second column of the table in subsection (1) of this section as if that column were the second column of the table in Schedule 3 to the Act.


The second column in the table in subsection (1) of this section and the second column of the table in Schedule 3 to the Act are both headed " Category " .


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