A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
(regulation 38-45.01 )
| Item | Category | Medical aids or appliances |
| 1 | Advanced wound care | alginate |
| 2 | hydro colloids | |
| 3 | hydro gel | |
| 4 | polyurethane film | |
| 5 | polyurethane foam | |
| 6 | Communication aids for people with disabilities | tracheostomy appliances and accessories |
| 7 | laryngotomy appliances and accessories | |
| 8 | Continence | skin bond |
| 9 | Daily living for people with disabilities | artificial ears |
| 10 | nose prostheses | |
| 11 | Hearing/speech | hearing loops |
| 12 | Infusion systems for the delivery of a measured dose of a medication | infusion sets |
| 13 | infusion pumps | |
| 14 | Mobility of people with disabilities - physical: orthoses | compression garments |
| 15 | Mobility of people with disabilities - physical: prostheses | supplements and aids associated with mammary prostheses |
| 16 | Mobility of people with disabilities - physical: seating aids | postural support seating |
| 17 | Mobility of people with disabilities - physical: walking aids | accessories associated with walking frames or specialised ambulatory ortheses |
| 18 | Personal hygiene for people with disabilities | customised modifications and accessories for the aids or appliances mentioned in items 111 to 121 of Schedule 3 to the Act |
| 19 | Respiratory appliances | tilt tables |
| 20 | Stoma | stoma products including all bags and related equipment for patients with urostomies |
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