Legislation

GST Act s 3 and are specifically designed for people with an illness or disability, and are not widely used by people without an illness or disability, their supply is GST-free under subsection 38-45(1)

ATO documents that consider GST Act s 3 and are specifically designed for people with an illness or disability, and are not widely used by people without an illness or disability, their supply is GST-free under subsection 38-45(1)