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Is the entity, a supplier of medical aids and appliances, making a GST-free supply under subsection 38-45(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it sells a pool hoist that is specifically designed for people with disabilities?

Yes, the entity is making a GST-free supply under subsection 38-45(1) of the GST Act when it sells a pool hoist that is specifically designed for people with disabilities.

The entity is a supplier of medical aids and appliances. The entity sells a pool hoist.

In this case, the pool hoist is specifically designed for people with disabilities and is not used by people without disabilities. It consists of a pole and winch that is permanently fixed to the side of the pool and has a seat attached to it. When the disabled person is in the seat, it is swung out over the pool and the person is lowered into the pool. This process is reversed when the person gets out of the pool.

There is no agreement between the entity and the recipient that the supply will not be treated as a GST-free supply. The entity is registered for goods and services tax (GST).

Under subsection 38-45(1) of the GST Act, the supply of certain medical aids or appliances is GST-free where the medical aid or appliance: • is covered by Schedule 3 to the GST Act (Schedule 3), or specified in the A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations); and • is specifically designed for people with an illness or disability; and • is not widely used by people without an illness or disability.

Item 88 in the table in Schedule 3 (Item 88) lists pool hoists specifically designed for people with disabilities. In this case, the pool hoist is specifically designed for people with disabilities. Therefore, the pool hoist satisfies Item 88.

The remaining requirements are that the pool hoist is specifically designed for people with an illness or disability and is not widely used by people without an illness or disability. As discussed, the pool hoist is specifically designed for people with disabilities. In addition, it is not used by people without disabilities. As such, the supply satisfies the requirements of subsection 38-45(1) of the GST Act.

Therefore, the entity is making a GST-free supply under subsection 38-45(1) of the GST Act when it sells a pool hoist that is specifically designed for people with disabilities.