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Edited version of your written advice
Authorisation Number: 1012773281468
Ruling
Subject: Goods and services tax and medical aids and appliances
Question
Is the Entity making GST-free supplies under subsection 38-45(1) of the A new Tax System (Goods and Services Tax) Act 1999 (GST Act) when it supplies emergency medical call systems to its customers?
Answer
Yes, the Entity is making GST-free supplies under subsection 38-45(1) of the GST Act when it supplies emergency medical call systems to its customers.
Relevant facts and circumstances
The Entity provides high quality emergency medical call systems to its customers. These emergency medical call systems are designed to meet client's demands within the hospital, aged care and home care communities, as well as in other public and private facilities.
The Entity's emergency medical call systems comprise various items, descriptions of which have been provided by the Entity.
The items are specifically designed for people with an illness or disability and are not widely used by people without an illness or disability.
Relevant legislative provisions
A new Tax System (Goods and Services Tax) Act 1999 Subsection 38-45(1)