This guide is written from the ATO’s guidance on GST-free medical aids and appliances and Schedule 3 of the A New Tax System (Goods and Services Tax) Act 1999 (AustLII), read 14 October 2026. Both pages block scripted access, so we read archived copies; check the live pages for any change. It is not tax advice.
The three conditions
The ATO says the sale of a medical aid or appliance is GST-free only if all three apply:
- It is listed in Schedule 3 of the GST Act, or in regulation 38-45.01(1) of the GST regulations.
- It is specifically designed for people with an illness or disability.
- It is not widely used by people without an illness or disability.
The test is about the product. The ATO page describes no declaration for the buyer to sign, unlike the UK’s VAT relief.
What Schedule 3 lists for breathing equipment
Under “Respiratory appliances”, Schedule 3 lists:
| Item | Covers |
|---|---|
| Continuous positive airway pressure (CPAP) appliances | CPAP and auto-CPAP machines |
| Sleep apnoea machines | Other machines for sleep apnoea |
| Respiratory appliance mask assemblies, complete | CPAP masks |
| Respiratory appliance mask assemblies, components | Cushions, frames, headgear |
| Nebulisers | |
| Respirators | |
| Bottled oxygen and associated hardware | Cylinders and regulators |
| Oxygen concentrators | Home and portable concentrators |
Spare parts, batteries and repairs
- Purpose-designed spare parts for a GST-free item are GST-free.
- Generic parts are taxable. The ATO’s own example is that generic batteries for an electric wheelchair are taxable because they are not designed for the wheelchair.
- When a GST-free item is repaired with a purpose-designed part, incidental labour and incidental parts are GST-free too.
For CPAP and oxygen users, the line falls between parts made for a particular mask or machine and general-purpose items such as a power bank, which the ATO’s battery example suggests are taxable.
Hire
The ATO says items that qualify to be sold GST-free can also be hired out GST-free. That covers concentrator and CPAP rentals.
What you will see at checkout
Retailers set their own price display. cpap.com.au, for example, shows “Tax included” on its machine pages. If a CPAP or concentrator receipt shows GST, ask the retailer why, quoting the ATO’s three conditions.