410
| ITEM 10 Customs Tariff Act Goods owned by and for official use of the government of a country other than Australia
|
411
| ITEM 11 Customs Tariff Act Goods for use by or sale to persons the subject of a status of forces agreement |
| 415 | ITEM 15 Customs Tariff Act Goods imported by passenger and crew, inward duty free purchases, goods brought in or sent to Australia by members of the Defence Force stationed outside Australia, goods imported by members of forces of Canada, New Zealand or United Kingdom, and passengers' personal effects |
| 417 | Goods returned to Australia in an unaltered condition (refer to S.42-10 of GST Act for conditions) |
418
| ITEM 18 Customs Tariff Act Goods, or parts of goods, previously imported into Australia and returned after repair overseas free of charge in accordance with the provision of a warranty and saftey recall goods
|
419
| ITEM 19 Customs Tariff Act Goods that a TCO under s. 269Q of the Customs Act declares are goods to which this item applies. (Exemption only applies to the value of the goods before repair) |
420
| ITEM 20 Customs Tariff Act Goods that have been exported from Australia for repair or renovation. (Exemption only applies to the value of the goods before repair or renovation) |
421
| ITEM 21 Customs Tariff Act Goods that are imported for repair, alteration or industrial processing and are to be exported |
| 421A | ITEM 21A Customs Tariff Act Goods imported by the holder of a TRADEX order
|
422
| ITEM 22 Customs Tariff Act Goods imported on or in containers, being containers that will be exported without being put to any other use. (Exemption only applies to the containers)
|
423
| ITEM 23A Customs Tariff Act Goods donated or bequeathed by non residents to a registered charity or museum etc listed under subsection 30-100 1 of the Income Tax Assessment Act 1997 or to the public or to a public institution
|
424
| ITEM 24 Customs Tariff Act Goods that are not to be sold or to be used for the purpose of trade that became the property of the importer under a will or intestacy of a deceased person |
425
| ITEM 25 Customs Tariff Act Trophies won outside Australia; decorations, medallions or certificates sent from outside Australia; and trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia
|
427
| ITEM 27 Customs Tariff Act samples of negligible value
|
4041
| ITEM 4 Customs Tariff Act calenders, catalogues and overseas travel literature, overseas price lists and other overseas printed matter
|
| 4101 | ITEM 10l 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 |
| 4102 | ITEM 102 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 |
| 4103 | ITEM 103 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, or for the personal use of a household family member of the head of a consular post in Australia |
| 4104 | ITEM 104 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 |
| 4105 | ITEM 105 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 |
| 4106 | ITEM 106 Customs Tariff Act Goods, for the official use of an organisation which is an international organisation to which the International Organisations (Privileges & Immunities) Act 1963 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) |
| AB1 | Milk, skim milk, butter milk (whether liquid, powdered, concentrated or condensed); casein; whey, whey powder or paste |
| AB2 | 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 |
| AB3 | Lactose |
| AB4 | Beverages consisting principally of soy milk or rice milk but not including flavoured beverages |
| AB5 | Tea (including herbal tea, fruit tea, ginseng tea and other similar beverage preparations), coffee and coffee essence, chicory and chicory essence, and malt |
| AB6 | Malt extract, if it is marketed principally for drinking purposes |
| AB7 | Preparations for drinking purposes that are marketing principally as tea preparations, coffee preparations, or preparations for malted beverages |
| AB8 | Preparations marketed principally as substitutes for preparations covered by AB6 or AB7 |
| AB9 | Dry preparation marketed for the purpose of flavouring milk |
| AB10 | Concentrates for making non alcoholic beverages, if the concentrates consist of at least 90% by volume of juices of fruit |
| AB11 | Non-alcoholic carbonated beverages , if they consist wholly of juices of fruit or vegetables |
| AB12 | Non-alcoholic non-carbonated beverages, if they consist of at least 90% by volume of juices of fruits or vegetable |
| AB13 | Beverages, and ingredients for beverages of a kind marketed principally for as foods for infants or invalids |
| AB14 | Natural water, non-carbonated and without any other additives |
| B1 | Heart monitors |
| B2 | Pacemakers |
| B3 | Surgical stockings |
| B4 | Communication boards and voice output devices |
| B5 | Communication cards |
| B6 | Page turners |
| B7 | Eye pointing frames |
| B8 | Software programs specifically designed for people with disabilities |
| B9 | Printers and scanners specifically designed for software and hardware used by people with disabilities |
| B10 | Switches and switch interfaces |
| B11 | Mouth/head/stick pointers |
| B12 | Alternative keyboards |
| B13 | Electrolarynx replacements |
| B14 | Speech amplification/clarification aids |
| B15 | Urine/faecal drainage/collection devices |
| B16 | Waterproof covers or mattress protectors |
| B17 | Absorbent pads for beds and chairs |
| B18 | Disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons) |
| B19 | Enuresis alarms |
| B20 | Incontinence appliances |
| B21 | Hospital/medical/continence deodorising products |
| B22 | Waterproof protection for beds and chairs |
| B23 | Sterile plastic bags |
| B24 | Electric bag emptiers |
| B25 | Enemas, suppositories and applicators |
| B26 | Urinals and bedpans |
| B27 | Penile clamps |
| B28 | Customised eating equipment for people with disabilities |
| B29 | Customised toothbrushes for people with disabilities |
| B30 | Dentures and artificial teeth |
| B31 | Environmental control units designed for the disability of a particular person |
| B32 | Computer modifications required for people with disabilities |
| B33 | Medical alert devices |
| B34 | Finger prickers |
| B35 | Alcohol skin wipes |
| B36 | Test strips |
| B37 | Needles and syringes |
| B38 | Glucose monitors |
| B39 | Home dialysis machines |
| B40 | Entral nutrition and associated delivery equipment |
| B41 | Surgical shoes, boots, braces and irons |
| B42 | Orthotics |
| B43 | Hearing aids |
| B44 | Visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others |
| B45 | Telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone |
| B46 | Batteries specifically designed specifically for use with hearing aids |
| B47 | Visual/tactile alerting devices |
| B48 | Interactive and broadcast videotext systems |
| B49 | Closed caption decoding devices |
| B50 | External processors for cochlear implants |
| B51 | Bidet/bidet toilet attachments for people with disabilities |
| B52 | Special door fittings relating to the disability of a particular person |
| B53 | Special purpose car seats |
| B54 | Car seat harness specifically designed for people with disabilities |
| B55 | Wheelchair and occupant restraint |
| B56 | Wheelchair ramp |
| B57 | Electric/hydraulic wheelchair lifting device |
| B58 | Motor vehicle modifications |
| B59 | Manually operated adjustable beds |
| B60 | Electronically operated adjustable beds |
| B61 | Hospital-type beds |
| B62 | Customised bed rails for people with disabilities |
| B63 | Bed cradles |
| B64 | Bed restraints |
| B65 | bed poles and sticks |
| B66 | Pressure management mattresses and overlays |
| B67 | Backrests, leg rests and footboards for bed use |
| B68 | Spinal orthoses |
| B69 | Lower limb orthoses |
| B70 | Upper limb orthoses |
| B71 | Pressure management garments and lymphoedema pumps |
| B72 | Callipers |
| B73 | Surgical corsets |
| B74 | Hand splints and cervical collars |
| B75 | Mandibular advancement splints |
| B76 | Alternative positional seating corner chairs |
| B77 | Alternative positional seating abduction cushion or long leg wedges |
| B78 | Alternative positional seating modifications |
| B79 | Standing frames |
| B80 | Standing frames or tilt table modifications |
| B81 | Side lying boards |
| B82 | Night-time positioning equipment modifications |
| B83 | Artificial limbs and associated supplements and aids |
| B84 | Mammary prostheses |
| B85 | Postural support seating trays |
| B86 | Electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities |
| B87 | Cushions specifically designed for people with disabilities |
| B88 | Manual, electric, ceiling track or pool hoists specifically designed for people with disabilities |
| B89 | Hoist slings |
| B90 | Goosenecks |
| B91 | Transfer boards |
| B92 | Transfer sheets, mats or belts |
| B93 | Stairlifts |
| B94 | Portable stair climbers |
| B95 | Monkey rings for people with disabilities |
| B96 | Crutches |
| B97 | Walking sticks - specialised |
| B98 | Walking frames - standard adult |
| B99 | Walking frames - standard child |
| B100 | Walking frames - specialised |
| B101 | Walking frames modifications |
| B102 | Specialised ambulatory orthoses |
| B103 | Specialised ambulatory orthosis modifications |
| B104 | Quadrupod and tripod walking aids |
| B105 | Wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage people with disabilities |
| B106 | Accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage people with disabilities |
| B107 | Battery chargers for wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage people with disabilities |
| B108 | Stair-aid apparatus designed for carrying people with disabilities in wheelchairs up or down stairs |
| B109 | Syringe drivers |
| B110 | Patient control analgesia |
| B111 | Bathboards or toilet seats for people with disabilities |
| B112 | Bath supports |
| B113 | Shower chairs or stools |
| B114 | Shower supports |
| B115 | Shower trolleys |
| B116 | Mobile shower chairs |
| B117 | Commodes |
| B118 | Commode cushions |
| B119 | Commode pans |
| B120 | Toilet frames |
| B121 | Toilet supports |
| B122 | Self-help poles |
| B123 | Ventilators |
| B124 | Continuous positive airway pressure (CPAP) appliances |
| B125 | Respiratory appliance mask assemblies - complete |
| B126 | Respiratory appliance mask assemblies - components |
| B127 | Respiratory appliance accessories |
| B128 | Sleep apnoea machines |
| B129 | Peak flow meters |
| B130 | Nebulisers |
| B131 | Spacers |
| B132 | Vaporisers |
| B133 | Respirators |
| B134 | Air pumps |
| B135 | Bottled oxygen and associated hardware |
| B136 | Oxygen concentrators |
| B137 | Breathing monitors |
| B138 | Ventilators |
| B139 | Safety helmets specifically designed for people with disabilities |
| B140 | Jobst suits |
| B141 | Transcutaneous nerve stimulator machines |
| B142 | Stoma products including all bags and related equipment for patients with colostomies and ileostomies |
| B143 | Tactile or braille books, magazines or newspapers |
| B144 | Electronic reading aids |
| B145 | Talking book machines (and parts) specifically designed for people with a vision impairment |
| B146 | Enlarged text computer monitors for people with a vision impairment |
| B147 | Braille note takers |
| B148 | Braille printers and papers |
| B149 | Braille translators (hardware & software) |
| B150 | Money identification equipment |
| B151 | Auditory/tactile alerting devices |
| B152 | Sonar canes |
| B153 | Reading magnification devices (excluding magnifying glasses) |
| B154 | Artificial eyes |
| B155 | Lenses for prescription spectacles |
| B156 | Prescription contact lenses |
| B157 | Ultrasonic sensing devices specifically designed for use by people with a vision impairment |
| B158 | Viewscan apparatus specifically designed for use by people with a vision impairment |
| R1 | Alginate |
| R2 | Hydro colloids |
| R3 | Hydro gel |
| R4 | Polyurethane film |
| R5 | Polyurethane Foam |
| R6 | Tracheostomy appliance and accessories |
| R7 | Laryngotomy appliances and accessories |
| R8 | Skin bond |
| R9 | Artificial ears |
| R10 | Nose prostheses |
| R11 | Hearing loops |
| R12 | Infusion sets |
| R13 | Infusion pumps |
| R14 | Compression garments |
| R15 | Supplements and aids associated with mammary prostheses |
| R16 | Postural support seating |
| R17 | Accessories associated with walking frames or specialised ambulatory ortheses |
| R18 | Customised modifications and accessories for the aids and appliances mentioned in items 111 to 121 of Schedule 3 to the Act |
| R19 | Tilt tables |
| R20 | Stoma products including all bags and related equipment for patients with urostomies |
| FOOD | Food for human consumption not otherwise excluded in the GST Act |
| BMO | Other GST-free health goods as specified by the Minister in GST-free Supply (Health Goods) Determination 2000 of 22 June 2000 and GST-free (Drugs and Medicinal Preparations) Determination 2000 of 22 June 2000 |
| CCM | Course materials (as defined by s 195-1 of GST Act) |
| IWA | Water |
| LPM | Precious metals (as defined by s 195-1 of GST Act)
|
NDIS
| National Disability Insurance Scheme plan supplies as specified by the Minister in
GST-free Supply (National Disability Insurance Scheme Supports) Determination 2021
|
| PAID | GST paid or collected by the overseas vendor |
| PVET | Cars for use by disabled veterans (as defined by s 38-505 of GST Act) |
| PODP | Cars for use by other disabled people (as defined by s 38-510 of GST Act) |
| G135 | Money (as defined by s 195-1of GST Act) |
| TRAN | Transition Act Section 13 |
| OTHR | Other- not specified above
|
FHP
| Other (hygienic articles of vulcanised rubber other than hard rubber, with or without fittings of hard rubber)
Tampons
Sanitary articles, NSA, being women’s or girls’ briefs
Clothing accessories
Sanitary articles of plastics, NSA
|
