GST and seats designed for use by disabled persons in shower

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 supplies a shower seat that is designed to enable a disabled person to be seated while in the shower?

Yes, the entity is making a GST-free supply under subsection 38-45(1) of the GST Act when it supplies a shower seat that is specifically designed to enable a disabled person to be seated while in the shower.

The entity is a supplier of medical aids and appliances. The entity is supplying a shower seat specifically designed to enable a disabled person to be seated while in the shower. The shower seat is not widely used by people without an illness or disability.

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 a medical aid and appliance 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) • is specifically designed for people with an illness or disability, and • is not widely used by people without an illness or disability.

Item 113 in the table in Schedule 3 (Item 113) lists 'shower chairs or stools'. 'Shower chairs or stools' are specially designed chairs or stools that enable a disabled person to be seated while in the shower. The chairs or stools may be free standing or may be attached to the wall of the shower cubicle or wall. The shower seats supplied by the entity enable a disabled person to be seated in the shower and are considered to be 'shower chairs or stools' for the purposes of Item 113.

The shower seat is specifically designed for people with an illness or disability as it allows a disabled person to be seated while in the shower. The shower seat that the entity is supplying is not widely used by people without an illness or disability. Therefore, the requirements of subsection 38-45(1) of the GST Act are met.

As all of the requirements of subsection 38-45(1) of the GST Act have been met, the entity is making a GST-free supply under subsection 38-45(1) of the GST Act when it supplies a shower seat designed to enable a disabled person to be seated while in the shower.