A New Tax System (Goods and Services Tax) Regulations 2019
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 |
38-45.01(2)
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.
Note:
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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