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.