Is a building renovation for a person with a disability GST exempt?

 Author: CaroATO(Community Support)Community Support

27 Oct 2021

Hi @npbuild,

For the services and equipment to be GST exempt the following conditions need to be met:

• listed in schedule 3 of the GST act or in the GST regulations
• specifically designed for people with an illness or disability
• not widely used for people without an illness or disability

Listed are stairlifts and electronic/hydraulic wheelchair lifting devices. Unfortunately, lifts/elevators aren't listed in schedule 3 or in the GST regulations. The lift could be used by people without an illness or disability.

Useful link

Medical aids and appliances - Medical aids and appliances | Australian Taxation Office (ato.gov.au)