A: Products that are made solely for people with disabilities are duty and GST free.
In this particular instance, Schedule 3 of the Customs Tarriff Act 1995 lists types of products and the amount of tarriff that applies. Section 17 Chapter 87/1 R - 8713 specifies the exemption for "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled".
GST is not levied on certain medical aids and appliances. The list is in Schedule 3 of the GST Act, and includes a wide range of products, from wheelchairs to continence equipment, specialist switches to page turners. The list is found @ www.customs.gov.au/site/page.cfm?u=5350.
Spare parts are also exempt.
However generic equipment and parts are not exempt. For example, a wheelchair battery that can also be used in a golf cart; a computer or an air conditioner, even though you might need them due to your disability.
The exception to this - there always is one - is the GST exemption for a car that a person with a mobility disability uses to get to and from work. Spare parts are also GST free. But remember, your mechanic's labour charge is not GST free. And you have to have your application for the exemption approved before you buy. Click here for information on how to apply.
And don't pay for anything before you know that GST isn't being charged ... you won't get a refund.
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