Commonwealth Consolidated Acts Commonwealth Consolidated ActsNote 1: GST - free supplies of medical aids and appliances are dealt with in section 38 - 45.
Note 2: The second column of the table is not operative (see section 182 - 15).
Medical aids and appliances | ||
Item | Category | Medical aids or appliances |
1 | Cardiovascular | heart monitors |
2 |
| pacemakers |
3 |
| surgical stockings |
4 | Communication aids for people with disabilities | communication boards and voice output devices |
5 |
| communication cards |
6 |
| page turners |
7 |
| eye pointing frames |
8 |
| software programs specifically designed for people with disabilities |
9 |
| printers and scanners specifically designed for software and hardware used by people with disabilities |
10 |
| switches and switch interfaces |
11 |
| mouth/head sticks/pointers |
12 |
| alternative keyboards |
13 |
| electrolarynx replacements |
14 |
| speech amplification/clarification aids |
15 | Continence | urine/faecal drainage/collection devices |
16 |
| waterproof covers or mattress protectors |
17 |
| absorbent pads for beds and chairs |
18 |
| disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons) |
19 |
| enuresis alarms |
20 |
| incontinence appliances |
| hospital/medical/continence deodorising products | |
22 |
| waterproof protection for beds and chairs |
23 |
| sterile plastic bags |
24 |
| electric bag emptiers |
25 |
| enemas, suppositories and applicators |
26 |
| urinals and bedpans |
27 |
| penile clamps |
28 | Daily living for people with disabilities | customised eating equipment for people with disabilities |
29 |
| customised toothbrushes for people with disabilities |
30 |
| dentures and artificial teeth |
31 |
| environmental control units designed for the disability of a particular person |
32 |
| computer modifications required for people with disabilities |
33 |
| "medical alert" devices |
34 | Diabetes | finger prickers |
35 |
| alcohol skin wipes |
36 |
| test strips |
37 |
| needles and syringes |
38 |
| glucose monitors |
39 | Dialysis | home dialysis machines |
40 | Enteral nutrition | enteral nutrition and associated delivery equipment |
41 | Footwear for people with disabilities | surgical shoes, boots, braces and irons |
42 |
| orthotics |
43 | Hearing/speech | hearing aids |
44 |
| visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others |
| telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone | |
46 |
| batteries specifically designed specifically for use with hearing aids |
47 |
| visual/tactile alerting devices |
48 |
| interactive and broadcast videotext systems |
| 49 |
| closed caption decoding devices |
50 |
| external processors for cochlear implants |
51 | Home modifications for people with disabilities | bidet/bidet toilet attachments |
52 |
| special door fittings relating to the disability of a particular person |
53 | Mobility of people with disabilities--motor vehicles | special purpose car seats |
54 |
| car seat harness specifically designed for people with disabilities |
55 |
| wheelchair and occupant restraint |
56 |
| wheelchair ramp |
57 |
| electric/hydraulic wheelchair lifting device |
58 |
| motor vehicle modifications |
59 | Mobility of people with disabilities--physical: bedding for people with disabilities | manually operated adjustable beds |
60 |
| electronically operated adjustable beds |
61 |
| hospital - type beds |
62 |
| customised bed rails for people with disabilities |
63 |
| bed cradles |
64 |
| bed restraints |
65 |
| bed poles and sticks |
66 |
| pressure management mattresses and overlays |
| backrests, leg rests and footboards for bed use | |
Mobility of people with disabilities--physical: orthoses | spinal orthoses | |
69 |
| lower limb orthoses |
70 |
| upper limb orthoses |
71 |
| pressure management garments and lymphoedema pumps |
72 |
| callipers |
73 |
| corsets (surgical) |
74 |
| handsplints and cervical collars |
75 |
| mandibular advancement splints |
76 | Mobility of people with disabilities--physical: positioning aids | alternative positional seating corner chairs |
77 |
| alternative positional seating abduction cushions or long leg wedges |
78 |
| alternative positional seating modifications |
79 |
| standing frames |
80 |
| standing frames or tilt table modifications |
81 |
| side lying boards |
82 |
| night - time positioning equipment modifications |
83 | Mobility of people with disabilities--physical: prostheses | artificial limbs and associated supplements and aids |
84 |
| mammary |
85 | Mobility of people with disabilities--physical: seating aids | postural support seating trays |
86 |
| electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities |
| cushions specifically designed for people with disabilities | |
88 | Mobility of people with disabilities--physical: transfer aids | manual, electric, ceiling track or pool hoists specifically designed for people with disabilities |
89 |
| hoist slings |
| goosenecks | |
91 |
| transfer boards |
92 |
| transfer sheets, mats or belts |
93 |
| stairlifts |
94 |
| portable stair climbers |
95 |
| monkey rings for people with disabilities |
96 | Mobility of people with disabilities--physical: walking aids | crutches |
97 |
| walking sticks--specialised |
98 |
| walking frames--standard adult |
| 99 |
| walking frames--standard child |
100 |
| walking frames--specialised |
101 |
| walking frame modifications |
102 |
| specialised ambulatory orthoses |
103 |
| specialised ambulatory orthosis modifications |
104 |
| quadrupod and tripod walking aids |
105 | Mobility of people with disabilities--physical: wheelchairs and accessories | wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities |
106 |
| accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities |
107 |
| battery chargers for wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities |
| stair - aid apparatuses designed for carrying people with disabilities in wheelchairs up or down stairs | |
109 | Pain relief delivery systems | syringe drivers |
110 |
| patient control analgesia |
111 | Personal hygiene for people with disabilities | bathboards or toilet seats for people with disabilities |
| bath supports | |
113 |
| shower chairs or stools |
114 |
| shower supports |
115 |
| shower trolleys |
116 |
| mobile shower chairs |
117 |
| commodes |
118 |
| commode cushions |
119 |
| commode pans |
120 |
| toilet frames |
121 |
| toilet supports |
122 |
| self - help poles |
123 | Respiratory appliances | ventilators |
124 |
| continuous positive airway pressure (CPAP) appliances |
125 |
| respiratory appliance mask assemblies--complete |
126 |
| respiratory appliance mask assemblies--components |
127 |
| respiratory appliance accessories |
128 |
| sleep apnoea machines |
129 | Respiratory appliances--other products for those with breathing difficulties: | peak flow meters |
130 |
| nebulisers |
131 |
| spacers |
132 |
| vaporisers |
133 |
| respirators |
| air pumps | |
135 |
| bottled oxygen and associated hardware |
136 |
| oxygen concentrators |
137 |
| breathing monitors |
| ventilators | |
139 | Safety helmets specifically designed for people with disabilities | safety helmets specifically designed for people with disabilities |
140 | Skin | jobst suits |
141 |
| transcutaneous nerve stimulator machines |
142 | Stoma | stoma products including all bags and related equipment for patients with colostomies and ileostomies |
143 | Vision | tactile or Braille books, magazines or newspapers |
144 |
| electronic reading aids |
145 |
| talking book machines (and parts) specifically designed for people with a vision impairment |
146 |
| enlarged text computer monitors for people with a visual impairment |
147 |
| Braille note takers |
148 |
| Braille printers and paper |
149 |
| Braille translators (hardware and software) |
150 |
| money identification equipment |
151 |
| auditory/tactile alerting devices |
152 |
| sonar canes |
153 |
| reading magnification devices (excluding magnifying glasses) |
154 |
| artificial eyes |
155 |
| lenses for prescription spectacles |
156 |
| prescription contact lenses |
157 |
| ultrasonic sensing devices specifically designed for use by people with a vision impairment |
158 |
| viewscan apparatus specifically designed for use by people with a vision impairment |