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Edited version of your written advice
Authorisation Number: 1051180789625
Date of advice: 16 January 2017
Ruling
Subject: Goods and services tax (GST) and lifts
Question
Is your supply, assembly and installation of lift X GST-free under section 38-45 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
The supply of the lift is GST-free because all the requirements of subsection 38-45(1) of the GST Act are satisfied as follows:
● the lift is covered by item 88 in the table in Schedule 3 of the GST Act
● the lift is specifically designed for people with an illness or disability and
● it is not widely used by people without an illness or disability.
The assembly and installation are considered to form part of the GST-free supply of the lift as the assembly and installation are integral to the supply of the lift. Therefore, GST does not apply to any part of the total price the customer pays.
Relevant facts and circumstances
You are registered for GST.
You sell lift model X.
You are supplying the lift to customers in Australia.
The lift is specifically designed for people with an illness or disability.
The lift is not widely used by people without an illness or disability.
The lift is made to an overseas standard. The relevant Australian authority accepts this standard as equivalent to AS 1735.14, AS 1735.15 AS 1735.16.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 9-5
A New Tax System (Goods and Services Tax) Act 1999 section 38-45