| Disclaimer This edited version has been archived due to the length of time since original publication.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. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1013096493534
Date of advice: 23 September 2016
Ruling
Subject: GST and importation of medical aids and appliances
Question
Is your importation of the device a taxable importation?
Answer
No. Your importation of the device is not a taxable importation.
If the importation of the device had been a supply, the supply would have been GST-free under subsection 38-45(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) as the device is a transcutaneous nerve stimulator machine for the purposes of item 141 of Schedule 3 to the GST Act. Therefore, the importation is a non-taxable importation under paragraph 13-10(b) of the GST Act.
Relevant facts and circumstances
You purchased the device from overseas and paid GST on the importation.
The small device uses a highly refined and extensively researched microampere current to provide non-invasive, sustainable relief wherever and whenever pain strikes.
Applied directly at the site of pain using probes and electrodes, the device offers non-invasive, fast relief of many types of pain, including acute, chronic and post-traumatic pain.
The device offers relief for people suffering from acute, chronic or post-traumatic pain and from anxiety, insomnia and depression that usually accompany pain.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 13-5,
A New Tax System (Goods and Services Tax) Act 1999 section 13-10 and
A New Tax System (Goods and Services Tax) Act 1999 section 38-45.