The final Determination will set out the Commissioner’s view about when an adjustable bed in items 59 and 60 of Schedule 3 to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) are GST-free.
The final Determination will explain the Commissioner’s view on the phrase ‘specifically designed’ for people with an illness or disability, and ‘is not widely’ used by people without an illness or disability for the purposes of paragraph 38-45(1)(b) of the GST Act. However, it will not cover table item 61 (hospital-type beds) in Schedule 3 of the GST Act.
Source: ATO
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