GST exemptions by legislation

GST exemptions alphabetically

• GST Act
  • 13-5
  • 38-2
  • 38-45
  • 38-47
  • 38-50
  • 38-95
  • 38-505
  • 38-510
  • 40-100
  • 42-5
  • 42-10
• Consular (P&I) Act
• Diplomat (P&I) Act
• International Organisations (P&I) Act

• Beverages
• Cars (for the disabled)
• Containers
• Course materials
• Diplomat goods
• Doctors
• Drugs
• Duty concessions
• Frequently asked questions
• Food
• Health goods
• Medical aids
• Medical appliances
• Medicinal preparations
• Medical service-providers
• Money
• Precious metals
• Returned Australian goods
• Sea-freight containers

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Money (as defined by s 195-1 of GST Act)

G135

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Food for human consumption not otherwise excluded in the GST Act.

FOOD

Milk, skim milk, butter milk (whether liquid, powdered, concentrated or condensed); casein; whey, whey powder or paste

AB1

Beverages consisting of products referred to in AB1 (or a combination of those products) to the extent of at least 95%, but not including flavoured beverages

AB2

Lactose

AB3

Beverages consisting principally of soy milk or rice milk but not including flavoured beverages

AB4

Tea (including herbal tea, fruit tea, ginseng tea and other similar beverage preparations), coffee and coffee essence, chicory and chicory essence, and malt

AB5

Malt extract, if it is marketed principally for drinking purposes

AB6

Preparations for drinking purposes that are marketing principally as tea preparations, coffee preparations, or preparations for malted beverages

AB7

Preparations marketed principally as substitutes for preparations covered by AB6 or AB7

AB8

Dry preparation marketed for the purpose of flavouring milk

AB9

Concentrates for making non alcoholic beverages, if the concentrates consist of at least 90% by volume of juices of fruit

AB10

Non-alcoholic carbonated beverages, if they consist wholly of juices of fruit or vegetables

AB11

Non-alcoholic non-carbonated beverages, if they consist of at least 90% by volume of juices of fruits or vegetable

AB12

Beverages, and ingredients for beverages, of a kind marketed principally as foods for infants or invalids

AB13

Natural water, non-carbonated and without any other additives

AB14

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Heart monitors

B1

Pacemakers

B2

Surgical stockings

B3

Communication boards and voice output devices

B4

Communication cards

B5

Page turners

B6

Eye pointing frames

B7

Software programs specifically designed for people with disabilities

B8

Printers and scanners specifically designed for software and hardware used by people with disabilities

B9

Switches and switch interfaces

B10

Mouth/head/stick pointers

B11

Alternative keyboards

B12

Electrolarynx replacements

B13

Speech amplification/clarification aids

B14

Urine/faecal drainage/collection devices

B15

Waterproof covers or mattress protectors

B16

Absorbent pads for beds and chairs

B17

Disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons)

B18

Enuresis alarms

B19

Incontinence appliances

B20

Hospital/medical/continence deodorising products

B21

Waterproof protection for beds and chairs

B22

Sterile plastic bags

B23

Electric bag emptiers

B24

Enemas, suppositories and applicators

B25

Urinals and bedpans

B26

Penile clamps

B27

Customised eating equipment for people with disabilities

B28

Customised toothbrushes for people with disabilities

B29

Dentures and artificial teeth

B30

Environmental control units designed for the disability of a particular person

B31

Computer modifications required for people with disabilities

B32

Medical alert devices

B33

Finger prickers

B34

Alcohol skin wipes

B35

Test strips

B36

Needles and syringes

B37

Glucose monitors

B38

Home dialysis machines

B39

Entral nutrition and associated delivery equipment

B40

Surgical shoes, boots, braces and irons

B41

Orthotics

B42

Hearing aids

B43

Visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others

B44

Telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone

B45

Batteries specifically designed specifically for use with hearing aids

B46

Visual/tactile alerting devices

B47

Interactive and broadcast videotext systems

B48

Closed caption decoding devices

B49

External processors for cochlear implants

B50

Bidet/bidet toilet attachments for people with disabilities

B51

Special door fittings relating to the disability of a particular person

B52

Special purpose car seats

B53

Car seat harness specifically designed for people with disabilities

B54

Wheelchair and occupant restraint

B55

Wheelchair ramp

B56

Electric/hydraulic wheelchair lifting device

B57

Motor vehicle modifications

B58

Manually operated adjustable beds

B59

Electronically operated adjustable beds

B60

Hospital-type beds

B61

Customised bed rails for people with disabilities

B62

Bed cradles

B63

Bed restraints

B64

Bed poles and sticks

B65

Pressure management mattresses and overlays

B66

Backrests, leg rests and footboards for bed use

B67

Spinal orthoses

B68

Lower limb orthoses

B69

Upper limb orthoses

B70

Pressure management garments and lymphoedema pumps

B71

Callipers

B72

Surgical corsets

B73

Handsplints and cervical collars

B74

Mandibular advancement splints

B75

Alternative positional seating corner chairs

B76

Alternative positional seating abduction cushion or long leg wedges

B77

Alternative positional seating modifications

B78

Standing frames

B79

Standing frames or tilt table modifications

B80

Side lying boards

B81

Night-time positioning equipment modifications

B82

Artificial limbs and associated supplements and aids

B83

Mammary prostheses

B84

Postural support seating trays

B85

Electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities

B86

Cushions specifically designed for people with disabilities

B87

Manual, electric, ceiling track or pool hoists specifically designed for people with disabilities

B88

Hoist slings

B89

Goosenecks

B90

Transfer boards

B91

Transfer sheets, mats or belts

B92

Stair lifts

B93

Portable stair climbers

B94

Monkey rings for people with disabilities

B95

Crutches

B96

Walking sticks - specialised

B97

Walking frames - standard adult

B98

Walking frames - standard child

B99

Walking frames - specialised

B100

Walking frames modifications

B101

Specialised ambulatory orthoses

B102

Specialised ambulatory orthosis modifications

B103

Quadrupod and tripod walking aids

B104

Wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

B105

Accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

B106

Battery chargers for wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

B107

Stair-aid apparatus designed for carrying people with disabilities in wheelchairs up or down stairs

B108

Syringe drivers

B109

Patient control analgesia

B110

Bathboards or toilet seats for people with disabilities

B111

Bath supports

B112

Shower chairs or stools

B113

Shower supports

B114

Shower trolleys

B115

Mobile shower chairs

B116

Commodes

B117

Commode cushions

B118

Commode pans

B119

Toilet frames

B120

Toilet supports

B121

Self-help poles

B122

Ventilators

B123

Continuous positive airway pressure (CPAP) appliances

B124

Respiratory appliance mask assemblies - complete

B125

Respiratory appliance mask assemblies - components

B126

Respiratory appliance accessories

B127

Sleep apnoea machines

B128

Peak flow meters

B129

Nebulisers

B130

Spacers

B131

Vaporisers

B132

Respirators

B133

Air pumps

B134

Bottled oxygen and associated hardware

B135

Oxygen concentrators

B136

Breathing monitors

B137

Ventilators

B138

Safety helmets specifically designed for people with disabilities

B139

Jobst suits

B140

Transcutaneous nerve stimulator machines

B141

Stoma products including all bags and related equipment for patients with colostomies and ileostomies

B142

Tactile or braille books, magazines or newspapers

B143

Electronic reading aids

B144

Talking book machines (and parts) specifically designed for people with a vision impairment

B145

Enlarged text computer monitors for people with a vision impairment

B146

Braille note takers

B147

Braille printers and papers

B148

Braille translators (hardware and software)

B149

Money identification equipment

B150

Auditory/tactile alerting devices

B151

Sonar canes

B152

Reading magnification devices (excluding magnifying glasses)

B153

Artificial eyes

B154

Lenses for prescription spectacles

B155

Prescription contact lenses

B156

Ultrasonic sensing devices specifically designed for use by people with a vision impairment

B157

Viewscan apparatus specifically designed for use by people with a vision impairment

B158

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Alginate

R1

Hydro colloids

R2

Hydro gel

R3

Polyurethane film

R4

Polyurethane Foam

R5

Tracheostomy appliance and accessories

R6

Laryngotomy appliances and accessories

R7

Skin bond

R8

Artificial ears

R9

Nose prostheses

R10

Hearing loops

R11

Infusion sets

R12

Infusion pumps

R13

Compression garments

R14

Supplements and aids associated with mammary prostheses

R15

Postural support seating

R16

Accessories associated with walking frames or specialised ambulatory ortheses

R17

Customised modifications and accessories for the aids and appliances mentioned in items 111 to 121 of Schedule 3 to the Act

R18

Tilt tables

R19

Stoma products including all bags and related equipment for patients with urostomies

R20

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Condoms

BMO

Barrier dams, femidoms and harness devices

BMO

Personal and surgical lubricants that:

(a) are water soluble; and

(b) are suitable for use with condoms

BMO

Preparations for use by humans:

(a) that contain folic acid as a single active ingredient; and

(b) have a recommended daily dose of 400 to 500 micrograms

BMO

Sunscreen preparations for dermal application that:

(a) are marketed principally for use as a sunscreen; and

(b) have a sun protection factor rating of 15 or more

BMO

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Under section 38-50 of the GST Act a supply of a drug or medicinal preparation for human use or consumption is GST-free where it is supplied to an individual for private or domestic use or consumption and:

38-50 subsection

Exemption Code
GSTE=

it is supplied on prescription and under a State law or a Territory law in the State or Territory in which the supply takes place, such supplies are restricted, but may be supplied on prescription

(1)(a)

BMO

it is supplied on prescription and the medicinal preparation is a pharmaceutical benefit (within the meaning of Part VII of the National Health Act 1953)

(1)(b)

BMO

under a State law or a Territory law in the State or Territory in which it is supplied, the supply of the drug or medicinal preparation to an individual for private or domestic use or consumption is restricted but may be made by a medical practitioner, dental practitioner, or pharmacist or any other person permitted by or under that law to do so

(2)

BMO

it is supplied on prescription and it is supplied as a pharmaceutical benefit (within the meaning of section 91 of the Veterans' Entitlements Act 1986) and is supplied under an approved scheme

(4)

BMO

it is an analgesic that has a single active ingredient and the supply of which the Health Minister has declared, by determination in writing, to be GST-free

[The minister has issued GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No 2). Clause 4 in that Determination covers drugs and medicinal preparations that are listed or required to be listed under the Therapeutic Goods Regulations 1990, contain aspirin or paracetamol and are intended to be taken by mouth.]

(5)

BMO

it is subject of an approval under paragraph 19(1)(a) of the Therapeutic Goods Act 1989, and any conditions to which the approval is subject have been complied with

(6)(a)

BMO

it is supplied under an authority under subsection 19(5) of the Therapeutic Goods Act 1989 and the supply is in accordance with any regulations made for the purposes of subsection 19(7) of that Act

(6)(b)

BMO

it is of a kind exempted from the operation of Part 3 of the Therapeutic Good Act 1989 under regulation 12A of the Therapeutic Goods Regulations.

(6)(c)

BMO

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Course materials (as defined by s195-1 of the GST Act)

CCM

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Cars for use by disabled veterans (as defined by s 38-505 of GST Act)

PVET

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Cars for use by other disabled people (as defined by s 38-510 of GST Act)

PODP

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Precious metals (as defined by s 195-1 of GST Act)

LPM

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 4 – Calendars and catalogues

Goods, as prescribed by by-law, that are calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter.

ITEM 10 – Goods of foreign governments

Goods, as prescribed by by-law, that:

(a) at the time they are entered for home consumption, are owned by the government of a foreign country and are for the official use of that government; and

(b) are not to be used for the purposes of trade.

ITEM 11 – Goods for foreign forces

Goods, as prescribed by by-law, that are for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country or other countries.

ITEM 15 – Goods that are Personal effects

Goods, as prescribed by by-law, that are:

(a) goods imported by passengers or members of the crew of ships or aircraft;

(b) goods that:

(i) at the time they are approved for delivery for home consumption,
are the property of a person who has arrived in Australia on an
international flight within the meaning of section 96B of the
Customs Act 1901; and

(ii) were purchased by that person in an inwards duty free shop within
the meaning of that section; or

(c) goods brought into, or sent to, Australia by such members of the Defence
Force stationed outside Australia as are prescribed by by law; or

(d) goods imported by members of the forces of Canada, New Zealand or the
United Kingdom; or

(e) passengers’ personal effects, furniture or household goods

ITEM 18 – Warranty and safety recall goods

Goods:

(a) that were previously imported into Australia, that have been returned
after repair overseas free of charge under warranty and that are neither
upgraded goods nor goods in respect of which there has been a drawback
or refund of any duties, taxes or charges of the Commonwealth; or

(b) that are supplied free of charge under warranty, or as part of a global
product safety recall, to replace goods (the replaced goods) previously
imported into Australia, and that are neither upgraded goods nor goods
to replace goods which have reached the end of their operational life,
where:

(i) the replaced goods are of no commercial value, the replaced goods
have been or will be destroyed or the replaced goods have been or
will be exported and will not be re imported under any item of this
Schedule; and

(ii) the replaced goods are not goods in respect of which there has been
a drawback or refund of any duties, taxes or charges of the Commonwealth

ITEM 21 – Goods imported for repair or alteration to be exported

Goods, as prescribed by by-law, that are:
(a)        imported for repair or alteration; and
(b)        to be exported from Australia

ITEM 21A – Tradex goods

Goods that are specified in a Tradex order in force under the Tradex Scheme Act 1999 and are imported by the holder of that order

ITEM 23 – Donations or bequests

Goods, as prescribed by by law, that have been donated or bequeathed:

(a) by a person, company or organisation domiciled or established outside
Australia; and

(b) to an organisation established in Australia that is:

(i) a registered charity; or

(ii) a library, museum, gallery or institution, gifts to which are
deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4
or 12.1.5 of the table in subsection 30-100(1) of the Income Tax
Assessment Act 1997

ITEM 24 – Last will or intestacy goods not for sale or trade

Goods that:

(a) are not to be sold or to be used for the purposes of trade; and

(b) the Collector (within the meaning of subsection 8(1) of the Customs
Act 1901) is satisfied became the property of the importer under the
will or the intestacy of a deceased person at a time when the importer
was resident or established in Australia

ITEM 25 – Goods that are trophies, medallions, certificates or prizes

Goods, as prescribed by by law, that are:

(a) trophies won outside Australia; or

(b) decorations, medallions or certificates awarded outside Australia; or

(c) trophies or prizes sent by donors resident outside Australia for
presentation or competition in Australia

Goods, as prescribed by by law, whose value is less than the amount prescribed
by by law

NOTE: Items marked with an asterisk (*) do not need to use the exemption code if the appropriate Treatment Code or Reference Number (i.e. tariff item) listed with the Schedule 4 item is used. (The exemption code is required where a Schedule 3 tariff item is used).

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 22 – Containers used to import goods, being containers that will be exported without being put to any other use

The following goods:

(a)goods, as prescribed by by-law, that are imported on or in containers, as prescribed by by-law, where the containers will be exported without being put to any other use;

(b)those containers

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

An importation of goods is a non-taxable importation if:

Goods, that have been exported by their owners from Australia and then returned to Australia with unchanged ownership, without having been subject to any treatment, processing, repair, alteration or any other process since their export.

The provision only applies where:

• the importer is the manufacturer of the goods; or
• the importer has previously acquired the goods and the supply by means of which the importer acquired the goods was a taxable supply; or

• the importer has previously imported the goods and the previous importation was a taxable importation.

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 103 in the Supplementary Provisions of the Customs Tariff Act
Goods, for the official use in a consular post in Australia, for the personal use of a person who is the head of a consular post in Australia for the personal use of a household family member of the head of a consular post in Australia

4103*

ITEM 104 in the Supplementary Provisions of the Customs Tariff Act
Goods, for personal use of person who is employed in the administrative or technical service of a consular post in Australia and are imported when that person first takes up duty at a consular post, in Australia, of that country

4104*

ITEM 105 in the Supplementary Provisions of the Customs Tariff Act
Goods for the official use of a consular post in Australia, being a consular post to which Item 103 does not apply

4105*

NOTE: Items marked with an asterisk (*) do not need to use the exemption code if the appropriate Reference Number (i.e. tariff item) listed with the Schedule 4 item is used. (The exemption code is required where a Schedule 3 tariff item is used).

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 101 in the Supplementary Provisions of the Customs Tariff Act
Goods, for the official use of a diplomatic mission in Australia, for the personal use of a person who is the head of such a mission or a member of the diplomatic staff, or goods for the personal use of a household family member of the head of the diplomatic mission or of the diplomatic staff

4101*

ITEM 102 in the Supplementary Provisions of the Customs Tariff Act
Goods, for the personal use of a member of the administrative and technical staff and the household family members of the staff of a diplomatic mission in Australia and are imported when the staff member first takes up duty at the diplomatic mission, in Australia, of that country

4102*

NOTE: Items marked with an asterisk (*) do not need to use the exemption code if the appropriate Reference Number (i.e. tariff item) listed with the Schedule 4 item is used. (The exemption code is required where a Schedule 3 tariff item is used).

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 106 in the Supplementary Provisions of the Customs Tariff Act
Goods, for the official use of an organisation which is an international organisation to which the International Organisations (Privileges and Immunities) Act 1967 applies, or for the personal use of a person appointed to high office of such an organisation, or for the personal use of a household family member of that official, or goods that consist of the furniture or effects of the official if imported at the time when the official takes up office in Australia (NB exemption only applies to eligible international organisations)

4106

Description
The following description is provided as a guide only.

Exemption Code
GSTE=

Water

IWA