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DISCLAIMER:
Whilst all care is taken to provide accurate information with respect to the item described, the Independent Living Centre (ILC) is not involved in product design or manufacture, and therefore not in a position to guarantee the accuracy of the information provided. Selection of equipment, which is both suitable and appropriate for individual needs remains the responsibility of the person(s) considering requisition, and no responsibility is taken by the ILC for any loss or injury caused through use of the equipment or alleged to have arisen through reliance upon information provided. As information is subject to change any enquiries should be directed to the manufacturer.
Item Details
Sales Tax Exemption
ILC Reference NO 91:24:007
Item sourced from ILC ACT database
Short Description
Sales tax is tax paid on goods manufactured or imported into Australia. Goods designed and manufactured expressly for use by people with a disease or disability are always-exempt from sales tax. Exemption may also be claimed on goods that normally include sales tax if they are for the use of a person with a disability and meet the requirements of an Item in Schedule 1 to the Sales Tax (Exemptions and Classifications)Act 1992.
Price Guide
Refer to supplier details for pricing.
More Details
Always-exempt goods are sold free of sales tax to everybody. Some examples include:
. Braille watches and clocks
. Talking book machines
. Spectacles
. Visual display units (for people with a speech or hearing impairment)
. Telephone communication devices
. Batteries designed for hearing aids
. Wheelchairs
. Walking sticks
. Artificial limbs
. Van lift
Conditionally exempt goods that may be bought free of sales tax may include:
. Teletext devices
. Battery chargers for wheelchairs
. Modification goods for motor vehicles
. Wigs and hairpieces
How to claim an exemption:
When ordering the goods, the Item number from the Sales Tax (Exemptions and Classifications Act 1992 must be quoted to the supplier. This must then be followed up with the relevant written exemption declaration form within a reasonable period. (Obtain forms from the Taxation office)).
Motor vehicle exemptions:
A veteran with a disability or person in the workforce with a disability may claim sales tax exemption on a motor vehicle.
Supplier Information - click to supplier for contacts details
AUSTRALIAN TAXATION OFFICE,
, NSW
Additional /images
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