A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-B - Health  

38-45.01   Medical aids and appliances (Act s 38-45)  

(1)    
For paragraph 38-45(1)(a) of the Act, the medical aids and appliances mentioned in Schedule 3 are specified.

(2)    
Division 182 of the Act applies to the second column in Schedule 3 as if that column were the second column of the table in Schedule 3 to the Act.