Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.45

  (1)   A supply is GST - free if:

  (a)   it is covered by Schedule   3 (medical aids and appliances), or specified in the regulations; and

  (b)   the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability.

  (2)   A supply is GST - free if the thing supplied is supplied as a spare part for, and is specifically designed as a spare part for, another thing the supply of which would be GST - free under subsection   (1).

  (3)   However, a supply is not GST - free under subsection   (1) or (2) if the supplier and the * recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST - free supplies.