A New Tax System (Goods and Services Tax) Act 1999 s 38-45(1)

GST and supply of a toilet seat and accessories for people with disabilities

GST and supply of an airway suction device

GST and the supply of prescription lenses for swimming goggles

GST and a carry apron for a walking frame

GST and supply of wheelchair gloves

GST and a plate surround

GST and supply of isotoner gloves

GST and stoma cream product

GST and supply of an implantable drug pump

GST and the supply of a spinal catheter kit

GST and hospital bed mattresses as pressure management devices

GST and supply of a Braille sign

GST and signs containing words, diagrams and Braille translation

GST and supply of Braille overlay for existing sign

GST and custom-made surgical footwear

GST and supply of footwear modified to support and correct a deformed foot

GST and supply of general purpose orthopaedic footwear known as comfort footwear

GST and supply of general purpose orthopaedic footwear known as extra-depth footwear

GST and sound amplifiers for people with hearing difficulties

GST and the supply of vertical lifts specifically designed for use primarily by people with limited mobility