| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051290773386
Date of advice: 5 October 2017
Ruling
Subject: GST and medical aids and appliances
Question 1
Is your supply GST-free?
Answer
Yes.
Question 2
Can the ruling be back dated to when you began supplying your products?
Answer
Yes.
Relevant facts and circumstances
You are registered for GST.
You supply medical aids and appliances.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 subsection 38-45(1)
Reasons for decision 1
Under subsection 38-45(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), the supply of certain medical aids and appliances is GST-free where the medical aid or appliance:
● is covered by Schedule 3 to the GST Act (Schedule 3) or in the A New Tax System (Goods and Services Tax) Regulations
● is specifically designed for people with an illness or disability, and
● is not widely used by people without an illness or disability.
Your medical aids and appliances are covered by Schedule 3 to the GST Act; are specifically designed for people with a disability and are not widely used by people without an illness or disability.
Therefore, you are making a GST-free supply under subsection 38-45(1) of the GST Act when you supply your medical aids and appliances.
Reasons for Decision 2
Subsections 359-25(1) & (2) of the Taxation administration Act 1953 states the following:
359-25(1) |
A private ruling may specify the time from which it begins to apply and the time at which it ceases to apply.
359-25(2) |
The specified start time, or end time, may be before, when, or after the private ruling is made and may be determined by reference to a specified event.
Practice Statement Law Administration (PS LA 2008/3) explains the forms of advice and guidance the Australian Taxation Office provides about the application of laws administered by the Commissioner.
Paragraph 108 of PS LA 2008/3 has been reproduced below:
108. A private ruling should specify the time it begins to apply and the time it ceases to apply, for example, a particular income year. This can be any time in the future or the past.
Therefore, the specified start or end time of a private ruling may be before, when or after the private ruling is made and the time may be specified by reference to the occurrence of a particular event (for example, in this case the time you began supplying your medical aids and appliances).