Edited version of private advice

Authorisation Number: 1052332488058

Date of advice: 29 November 2024

Ruling

Subject: GST-free medical aids and appliance and NDIS

Question 1

Is your supply of the following products GST-free as a supply of medical aid or appliance under subsection 38-45(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act):

(a)           Various chairs;

(b)           Commode cushions;

(c)            (c) Shower chair;

(d)           (d) Motor vehicle mobility ramp;

(e)           (e) Motor vehicle mobility hoist; and

(f)             (f) Motor vehicle transfer seat.

Answer 1

Yes, your supply of all of the listed products will be GST-free supplies under subsection 38-45(1) of the GST Act.

Question 2

Is the installation of the Motor vehicle mobility ramp, Motor vehicle mobility hoist and Motor vehicle transfer seat GST-free under subsection 38-45(1) of the GST Act?

Answer 2

Yes, the installation of these products is GST-free under subsection 38-45(1) of the GST Act.

Question 3

Is your supply of the products listed in question 1 to NDIS participants GST-free under section 38-38 of the GST Act?

Answer 3

No, your supply of the listed products in question 1 to NDIS participants are not GST-free under section 38-38 of the GST Act.

Relevant facts and circumstances

You are registered for the goods and services tax (GST).

You sell products that assist people with a disability and mobility needs.

You do not sell your products via mainstream or general retail stores.

You intend to sell your products to NDIS participants. You also sell your products to non NDIS customers.

You do not currently make supplies to residents of residential facilities.

Recliner and lift chairs

You sell a selection of chairs.

Commode cushions

You sell two waterproof pressure relief seats which are designed to be used for toilets and with shower chairs.

Shower Chair

You sell a shower chair that has the following characteristics:

•                increased weight capacity;

•                fixed height frame for extra stability; and

•                fitted with non-slip rubber tips.

Motor vehicle mobility ramp

The mobility ramp is specifically designed to assist individuals using wheelchairs to access and transition into the vehicle. It is intended solely as a wheelchair ramp and is not designed or used for any other purpose.

Motor vehicle mobility hoist

Allows wheelchair users to transition smoothly from the lift platform to the passenger section of the van without assistance.

Motor vehicle transfer seat

Allows wheelchair users to transition smoothly in and out of a motor vehicle.

Installation

Your installation services for the motor vehicle mobility ramp, motor vehicle mobility hoist, and motor vehicle transfer seat are tailored to the specific needs of each client. Each installation is completed by a certified professional to meet stringent safety standards.

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 38-38

A New Tax System (Goods and Services Tax) Act 1999 section 38-45

A New Tax System (Goods and Services Tax) Act 1999 subsection 177-10(5)

A New Tax System (Goods and Services Tax) Regulations 2019 section 38-45.01

Reasons for decision

GST is payable when you make a taxable supply. Section 9-5 of the GST Act provides that you make a taxable supply if:

(a)           you make the supply for consideration; and

(b)           the supply is made in the course or furtherance of an enterprise that you carry on; and

(c)            the supply is connected with the indirect tax zone; and

(d)           you are registered or required to be registered for GST.

However, the supply is not a taxable supply to the extent that it is GST-free or input taxed.

For your supply of the products to be a taxable supply, all the requirements listed in section 9-5 of the GST Act must be satisfied.

In this case, you supply the products for consideration, the supply is made in the course of your enterprise, the supply is made in Australia, and you are registered for GST. Therefore, your supply of the products meets the requirements listed in paragraphs 9-5(a) to 9-5(d) of the GST Act.

There are no provisions in the GST Act that will make your supply input taxed. As such, we have to consider whether your supply of the products is GST-free under Division 38 of the GST Act.

GST-free medical aids and appliances

Section 38-45 of the GST Act outlines the circumstances in which the supply of certain medical aids and appliances will be GST-free.

Subsection 38-45(1) of the GST Act provides a supply is GST-free if:

•                it is covered by Schedule 3 (medical aids and appliances), or specified in the specified in the A New Tax System (Goods and Services Tax) Regulations 2019 (GST Regulations);

•                the thing supplied is specifically designed for people with an illness or disability; and

•                the thing is not widely used by people without an illness or disability.

All the above requirements must be satisfied for the supply of a medical aid or appliance to be GST-free. A medical aid or appliance that is GST-free under subsection 38-45(1) of the GST Act will be GST-free all the way down the supply chain and not only when supplied to a person with an illness or disability.

However, pursuant to subsection 38-45(3) of the GST Act, a supplier and purchaser can agree to treat the supply as if it were a taxable supply.

Medical aid covered by Schedule 3 or the GST Regulations

Chair Products

For the purposes of paragraph 38-45(1)(a) of the GST Act, item 9 of the table in subsection 38-45.01(1) of the GST Regulations (Item 9) specifies 'postural support seating'.

ATO Interpretative Decision ATO ID 2001/364 Goods and Services Tax GST and the supply of an orthopaedic chair (ATO ID 2001/364) considers the meaning of 'postural supporting seating' for the purposes of paragraph 38-45(1)(a) of the GST Act.

ATO ID 2001/364 contains references to provisions of the A New Tax System (Goods and Services Tax) Regulations 1999 (Repealed GST Regulations), which have been replaced by theGST Regulations. This ATO ID continues to apply in relation to the remade GST Regulations.[1]

ATO ID 2001/364 states:

Item 16 in the table in Schedule 3 to the Regulations (Item 16) specifies 'postural support seating'. Postural support seating as listed in Item 16 needs to be a specific type of seating possessing characteristics that satisfies both the description of the item and the use requirement of paragraph 38-45(1)(b) of the GST Act.

The phrase 'postural support seating' is not defined in the GST Act.

Generally, where a phrase is not defined in the relevant Act, it is usually interpreted in accordance with its ordinary meaning, unless it has a special or technical meaning. Where a phrase has a special or technical meaning, it is necessary to determine its meaning by reference to the industry to which that phrase relates (Herbert Adams Pty Ltd v FCT (1932) 47 CLR 222).

In consultation with the Health Industry, it is considered that for the purposes of Item 16 and to be a thing that is specifically designed for people with an illness or disability, 'postural support seating' should be:

(i) Custom made to suit the particular persons anatomical shape in order to provide correct postural support; or

(ii) Adjustable to such an extent that the product can be customised to the individual's body shape or size in order to provide correct postural support; or

(iii) Incorporate several of the following design characteristics which will ensure the product provides the necessary postural support for people with an illness or disability:

•               adjustable height so as to attain correct seating position for the requirements of the individual;

•               adjustable back angle to enable proper support (other than simply reclining) and contain appropriately positioned/shaped back supports;

•               adjustable seat height and depth;

•               adjustable seat base angle;

•               adjustable shoulder and trunk supports;

•               side supports;

•               calf support;

•               footrests specifically designed for injured or disabled persons;

•               swing away arms or removable armrests;

•               wide arm rests;

•               integral push handles;

•               specifically designed to provide a correct sitting position that results in sitting firmly on the pelvic bones and that aligns and lifts the head, neck and back;

•               fitted with wheels, glides or a mobile base suitable for movement of disabled people;

•               locking brakes;

•               suitable hand grips for disabled people;

•               specific features to enable people with difficulties in rising to get in and out of the seating; and

•               pressure reducing cushions.

We consider all of the chairs are postural support seating for the purposes of Item 9.

Therefore, the chairs satisfy paragraph 38-45(1)(a) of the GST Act.

Commode cushion

Item 118 in the table in Schedule 3 to the GST Act (Item 118) lists 'commode cushions'.

Commode cushions are designed to be used with a commode which may be used for showers as well as toilets and the cushions are designed to provide pressure relief to elderly or disabled people.

We consider that the two waterproof pressure relief seats are commode cushions for the purposes of Item 118.

Therefore, the open front and closed front commode cushions satisfy paragraph 38-45(1)(a) of the GST Act.

Shower Chair

Item 113 in the table in Schedule 3 to the GST Act (Item 113) lists 'shower chairs or stools'.

'Shower chairs or stools' are specially designed chairs or stools that enable a disabled person to be seated while in the shower. The chairs or stools may be free standing or may be attached to the wall of the shower cubicle or wall.

The shower chair is considered a 'shower chair or stool' for the purposes of Item 113.

Therefore, the shower chair satisfies paragraph 38-45(1)(a) of the GST Act.

Motor vehicle mobility hoist

Items 53 to 58 of Schedule 3 to the GST Act list a number of medical aids and appliances in regard to the 'Mobility of people with disabilities - motor vehicles'.

For the mobility hoist item 57 in the table in Schedule 3 to the GST Act (Item 57) is relevant. Item 57 lists 'electric/hydraulic wheelchair lifting devices'.

We consider that the motor vehicle mobility hoist is an 'electric/hydraulic wheelchair lifting device' for the purposes of Item 57.

Therefore, the motor vehicle mobility hoist satisfies paragraph 38-45(1)(a) of the GST Act.

Motor vehicle mobility ramp

Item 56 in the table in Schedule 3 to the GST act (Item 56) lists a 'wheelchair ramp'.

The motor vehicle mobility ramp is specifically designed to assist individuals using wheelchairs to access and transition into the vehicle. It is intended solely as a wheelchair ramp and is not designed or used for any other purpose, such as loading goods or items into the vehicle. Its primary function is to facilitate safe and secure access for wheelchair users.

We consider that the motor vehicle mobility ramp is a 'wheelchair ramp' for the purposes of Item 56.

Therefore, the motor vehicle mobility ramp satisfies paragraph 38-45(1)(a) of the GST Act.

Motor vehicle transfer seat

The motor vehicle transfer seat system allows wheelchair-bound individuals to transition smoothly in and out of a van with ease, while their wheelchair can be conveniently stored in the vehicle.

We consider the 'motor vehicle transfer seat system' product falls within the scope of Item 53 in the table in Schedule 3 to the GST Act (Item 53). The product is a car seat designed with the specific or special purpose of facilitating the transfer of a person with mobility issues from their wheelchair to their vehicle.

Therefore, the motor vehicle transfer chair system satisfies paragraph 38-45(1)(a) of the GST Act.

Specifically designed for people with and not used by people without, an illness or disability

In determining whether a product is specifically designed for people with an illness or disability and not widely used by people without an illness or disability requires the consideration of the product itself, its design objectives, and both its intended and actual usage.

The Commissioner's view on how the key elements under subsection 38-45(1) of the GST Act are interpreted can be found in Goods and Services Tax Determination GSTD 2021/2 Goods and services tax: adjustable beds, pressure mattresses and pressure management overlays (GSTD 2021/2). Although GSTD 2012/2 is made in the context of bedding products for people with disabilities, the principles discussed are applicable to other products that may be considered for GST-free treatment under subsection 38-45(1) of the GST Act.[2]

Whether an item is 'specifically designed' for people with 'illness or disability' is determined by application of the essential character test. That is, by objectively considering the design features and characteristics of the product.[3] In the context of section 38-45 of the GST Act, '... the task ... is to determine the essential character of the goods, what essentially the goods are, not some characteristic that the goods might have'.[4] The intended use of the product is to be determined by objective consideration of all the evidence, including how it is marketed and by reference to the type of outlets through which the product is sold.

The word 'specifically' in paragraph 38-45(1)(b) does not mean 'exclusively' or 'solely'. A thing that has (or is designed for) some special application does not necessarily deny that it may also have (or be designed for) some other incidental application. The question here is, is there a design focus on people with an illness or disability or some special design feature for people with an illness or disability, or are the design features equally for people with or without an illness or disability.

Paragraph 7 of GSTD 2021/2 provides [5]

Specifically designed

7. The following factors are a non-exhaustive list of matters you should take into account when considering whether a particular product is specifically designed for people with an illness or disability:

•                An objective view of the design features and characteristics of the product indicate whether its essential character is that it is specifically designed for people with an illness or disability.

•                The designer's or manufacturer's intention of how the particular product is to be used. Indicators of the designer's or manufacturer's intention include an objective consideration of how the product is marketed and the type of outlets at which the product can be purchased.

Whether an item is 'not widely used' by people without an illness or disability is a question of degree and judgment. Paragraphs 8 to 10 of GSTD 2021/2 provides:[6]

Not widely used

8. The phrase 'not widely used' is not defined in the GST Act. It therefore takes its ordinary meaning, having regard to the context in which it appears. It is a question of degree whether a product is not widely used by people without an illness or disability. The Commissioner considers that it is reasonable to conclude that the test is not satisfied if the product is widely purchased by or on behalf of people without an illness or disability, without the need to examine how this class of people in fact use the product.

9. In the context of paragraph 38-45(1)(b), the Commissioner considers 'not widely used' to mean not used by many people who do not have an illness or disability.

10. The following factors will be relevant, but are not an exhaustive list, when considering whether a product is widely used by people without an illness or disability:

•                The product is widely sold in retail or other outlets that predominantly sell standard beds (that is, beds that do not have features specifically designed for people with an illness or disability) to the general public.

•                The marketing material for the product emphasises how it enhances the lifestyle of people without an illness or disability.

Chair Products

We consider that the chair products are specifically designed for people with an illness or disability and not widely used by people without an illness or disability.

Therefore, the requirements of subsection 38-45(1) of the GST Act are met and the supply of the chair products are GST-free.

Commode cushion

We consider that the two commode cushions are specifically designed for people with an illness or disability and not widely used by people without an illness or disability.

Therefore, the requirements of subsection 38-45(1) of the GST Act are met and the supply of the commode cushion is GST-free.

Shower Chair

We consider that the shower chair is specifically designed for people with an illness or disability as it allows a disabled person to be seated while in the shower. The shower chair is not widely used by people without an illness or disability.

Therefore, the requirements of subsection 38-45(1) of the GST Act are met and the supply of the shower chair is GST-free.

Motor vehicle mobility hoist

We consider that the motor vehicle mobility hoist is specifically designed for people with an illness or disability and would not be widely used by someone without an illness or disability.

Specifically, the motor vehicle mobility hoist is designed to assist wheelchair users to safely transition from a lift platform to the passenger section of the van without assistance and as an anchor point for the wheelchair once inside the vehicle.

Therefore, your supply of the motor vehicle mobility hoist is GST-free under subsection 38-45(1) of the GST Act.

Motor vehicle mobility ramp

We that the motor vehicle mobility ramp is specifically designed for people with an illness or disability and would not be widely used by someone without an illness or disability.

The motor vehicle mobility ramp is specifically designed to assist individuals using wheelchairs to access and transition into the vehicle. It is intended solely as a wheelchair ramp and is not designed or used for any other purpose, such as loading goods or items into the vehicle. Its primary function is to facilitate safe and secure access for wheelchair users.

Therefore, your supply of the motor vehicle mobility ramp is GST-free under subsection 38-45(1) Of the GST Act.

Motor vehicle transfer seat

We that the motor vehicle transfer seat system is specifically designed for people with an illness or disability and would not be widely used by someone without an illness or disability.

Specifically, the motor vehicle transfer seat is designed to safely transition wheelchairs users in and out of the vehicle.

Therefore, your supply of the Motor vehicle transfer seat is GST-free under subsection 38-45(1) Of the GST Act.

Question 2

Is the supply of the installation of the motor vehicle mobility hoist, motor vehicle mobility ramp, motor vehicle transfer seat GST-free under subsection 38-45(1) of the GST Act?

Detailed Reasons

Goods and Services Tax Industry Issues Health Industry Partnership Is the installation of medical aids and appliances GST-free under section 38-45? (Issue 4.a.13) provides guidance for determining whether the installation of medical aids and appliances is GST-free under section 38-45 of the GST Act.

4.a.13. Is the installation of medical aids and appliances GST-free under section 38-45?

This issue is a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953.

Yes, in some circumstances installation will form a part of the supply of a medical aid or appliance listed in Schedule 3 and be GST-free. The following scenarios address the situations of the cost of installation. If installation is incurred in the course of carrying on an enterprise and is not covered by the following scenarios then the recipient of the installation would be entitled to claim an input tax credit for the GST paid by it.

1. A medical aid or appliance is built up in situ from various components to form part of the structure of a building or fixture or to form an integral part of other goods. The supply of the installed medical aid or appliance in this instance will be GST-free and would include a charge for installation.

2. A medical aid or appliance is built up in situ from a kit. The kit is incomplete in that it requires additional components and other things such as switches, wiring, plugs or connectors and the expertise of the installer. After construction is completed it is identifiable as a particular medical aid or appliance. The supply of the installed medical aid or appliance will be GST-free and would include a charge for installation.

3. A complete device (being a medical aid or appliance listed in Schedule 3) is attached to a building or fixture or attached to other property/goods. Where that attachment is not necessary for the aid or appliance to be able to be used for the function for which it is designed, the installation charge is a taxable supply and the supply of the medical aid or appliance itself is GST-free.

4. Schedule 3 contains certain items which include the word 'modifications', for example item 58 refers to 'motor vehicle modifications'. Where the item in Schedule 3 provides expressly for 'modifications' in the description of the item, both the provision of goods and any charge for installation in order to make the modification is GST-free.

5. Where the item in Schedule 3 or in the regulations provides for 'customised modifications for the aids or appliances' the carrying out of that modification will be GST-free. Additionally, where the medical aid or appliance is to be incorporated into other goods or property in order to enable its use, the supply of modifications, by necessity, made to those other goods or property will also be GST-free, for example modifications such as the strengthening of the framework of a shower recess for the purpose of installing a load bearing shower rail will be GST-free. However the mere installation of goods after modification (such as, screwing or attaching the item to a wall) will be subject to GST.

We consider that your installation of the motor vehicle mobility hoist, motor vehicle mobility ramp, motor vehicle transfer seat is GST-free under subsection 38-45(1) of the GST Act. As paragraph 5 from Issue 4.a.13 establishes, 'where the medical aid or appliance is to be incorporated into other goods or property in order to enable its use, the supply of modifications, by necessity, made to those other goods or property will also be GST-free'.

In this casethe motor vehicle mobility hoist, motor vehicle mobility ramp, and motor vehicle transfer seat are GST-free under subsection 38-45(1) of the GST Act and fitted to the motor vehicles to enable their use. Therefore, the installation of these products is GST-free under section 38-45 of the GST Act.

Question 3

Is your supply of the products listed in question 1 to NDIS participants GST-free under section 38-38 of the GST Act?

Detailed reasoning

Section 38-38 of the GST Act outlines that certain disability supports provided to NDIS participants are GST-free if the supply:

(a)           is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013) for whom a participant's plan is in effect under section 37 of that Act; and

(b)           is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant's plan; and

(c)            is made under a written agreement, between the supplier and the participant or another person, that:

(i)             identifies the participant; and

(ii)            states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant's plan; and

(d)           is of a kind that the Disability Services Minister has determined in writing.

(emphasis added)

For a supply of disability support to be GST-free under section 38-38 of the GST Act, all the above requirements must be satisfied.

Supply to a participant with a plan in effect

To satisfy paragraph 38-38(a) of the GST Act, the supply must be made to a NDIS participant who has a plan in effect under section 37 of the National Disability Insurance Scheme Act 2013 (NDIS Act).

You take steps to confirm that the person has a NDIS plan in effect.

The recipient of the supply must be the NDIS participant. If you sell your products to another entity who then sells your products to a NDIS participant, this requirement will not be satisfied. You must sell your products directly to the NDIS participant for your supply to be GST-free.

Therefore, products sold to a reseller, or another retailer cannot satisfy paragraph 38-38(a) of the GST Act as the recipient of the supply is not the NDIS Participant. However, products sold directly to NDIS participants who have a plan in effect will satisfy paragraph 38-38(a) of the GST Act.

A supply of a reasonable and necessary support

To satisfy paragraph 38-38(b) of the GST Act, you must make supply of a reasonable and necessary support that is specified in the participants plan under subsection 33(2) of the NDIS Act.

Where the participant's NDIS plan specifies an amount such as time or quantity of reasonable and necessary supports, any supplies of supports in excess of these specifications will not be a GST-free NDIS supply.

You take steps to confirm that the NDIS participant plan includes the product as a reasonable and necessary support.

Therefore, paragraph 38-38(b) of the GST Act is satisfied.

Made under a written agreement between the supplier and participant

To satisfy paragraph 38-38(c) of the GST Act, you must have a written agreement with the participant or their representative (such as guardian or their plan manager) that identifies the participant and states that the supply is of a reasonable and necessary support specified in the participant's plan.

You have created a standardised purchased agreement for NDIS participants which you refer to as the NDIS Product Purchase Agreement. The NDIS Product Purchase Agreement will include, among other things:

•                the NDIS participants name;

•                the name of the NDIS participants plan manager (if applicable);

•                details to identify the product being sold;

•                the date the agreement was entered into;

•                a statement by the NDIS participant confirming:

o        they have a plan in effect under section 37 of the NDIS Act; and

o        that the product is a reasonable and necessary support that is specified in their plan.

Therefore, paragraph 38-38(c) of the GST Act is satisfied where this agreement is entered into with NDIS participant.

A supply of a kind covered by the Disability Services Minister's Determination

To satisfy paragraph 38-38(d) of the GST Act, the supply must be of a kind determined in writing by the Disability Services Ministers.

The A New Tax System (Goods and Services Tax) (GST-free Supply - National Disability Insurance Scheme Supports) Determination 2021 (NDIS Determination) is made under subsection 177-10(5) of the GST Act for the purposes of paragraph 38-38(d) of the GST Act.

The NDIS Determination includes two tables of supports.

The table under subsection 6(1) of the NDIS Determination (Table 1) provides that a supply of a kind listed in the table under that subsection will satisfy paragraph 38-38(d) of the GST Act.

If the support is covered by the second table under subsection 6(2) of the NDIS Determination (Table 2), your supply must also be covered by one of the following determinations:[7]

•                Schedule 1 to the GST-free Supply (Care) Determination 2017 (Care Determination)

•                Section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015 (Residential Care Determination), or

•                Section 6 or 7 of the GST-free Supply (Health Services) Determination 2017 (Health Services Determination).

Although item 7 in the table under subsection 6(1) of the NDIS Determination (Table 1) lists 'Assistive equipment for recreation', we consider that this item is limited to equipment used solely for recreation.

The Explanatory Statement to the NDIS Determination to the GST-free Supply - National Disability Insurance Scheme Supports) Determination 2021 (Explanatory Statement) provides examples of supports that are covered by item 7 under Table 1 of the NDIS Determination.

Please note that the explanatory statement cannot dictate the meaning of the law, nor can it substitute text. The Explanatory Statement merely sets out the purpose of the law.

We do not consider that the products that are the subject of this private ruling are for recreation and therefore are not covered by item 7 under Table 1 of the NDIS Determination.

Item 3 under Table 2 of the NDIS Determination lists 'Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training'.

The Explanatory Statement provides examples of supports that are covered by item 3 under Table 2 of the NDIS Determination:

We consider that your products are covered by item 3 under Table 2 of the NDIS Determination, satisfying paragraph 6(2)(1)(a) of the NDIS Determination.

As discussed above, if your products are covered by an item under Table 2 of the NDIS Determination, they must also be covered by one of the three other determinations. If they are not covered by one of these determinations, the supply will be taxable.

The Care Determination and Health Services Determination are not relevant to the supply of goods or assistive equipment.[8]

A supply of goods may be covered by the Residential Care Determination if the supply is made to a resident of a residential facility and the goods are specified in Schedule 1 to the Quality of Care Principles 2014.[9] If the NDIS participant is not a resident of a residential facility (such as a nursing home), your supply will not be covered by the Residential Care Determination.

You do not currently make supplies to residents of a residential facility. Therefore, your supply is not covered by the Residential Care Determination.

As your products are not covered by any of the other determinations listed under paragraph 6(2)(b) of the NDIS Determination, your supply is not of kind under the NDIS Determination.

The requirement under paragraph 38-38(d) of the GST Act is not satisfied.

Therefore, your supply of the products listed in question 1 are not GST-free under section 38-38 of the GST Act.

However, as discussed above, your supply of the products listed in question 1 and question 2 are GST-free under subsection 38-45(1) of the GST Act.

[1] Under the Repealed GST Regulations, 'postural support seating' is referred to under item 16.

[2] See also Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance specifically designed for people with an illness or disability and Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance widely used by people without an illness or disability.

[3] As considered in the sales tax case of Commissioner of Taxation of the Commonwealth of Australia v Thomson Australian Holdings Pty Ltd [1989] FCA 382 at [4].

[4] Snugfit Australia Pty Ltd and Commissioner of Taxation [2013] AATA 802 at [10].

[5] See also Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance specifically designed for people with an illness or disability.

[6] See also Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance widely used by people without an illness or disability.

[7] Per paragraph 6(2)(b) of the NDIS Determination.

[8] For completeness, a supply will satisfy subparagraph 6(2)(b)(i) of the NDIS Determination and be covered by the Care Determination if it is a supply listed under Schedule 1 of the Care Determination. Your supply of your products is not covered by any of the items under Schedule 1 to the Care Determination. Furthermore, a supply will satisfy subparagraph 6(2)(b)(iii) of the NDIS Determination and be covered by the Health Services Determination if, among other things, it is supplied to either a resident under treatment at a psychiatric hostel or in an institutional full-time residential setting for the primary purpose of the prevention and control of substance abuse by Aboriginal and Torres Strait Islander people.

[9] See subsections 6(1)-(3) of the Residential Care Determination.