The ATO on Thur 23.1.2014, released Decision Impact Statements on the following case:
- AAT Case [2013] AATA 802, Re Snugfit Australia Pty Ltd and FCT – The AAT set aside the Commissioner’s decision and held that a supply of a sleep positioning system is GST-free under s 38-45(1) of the GST Act as it was a medical aid. The ATO considers that the Tribunal’s decision that the product in question modifies a mattress turned solely upon the facts of the case, and it considers that the decision does not have any broader impact on the meaning of the term “modification” in other contexts. The ATO said it is reviewing ATO Interpretative Decision 2002/525 about the GST treatment of contoured pillows to determine whether it ought to be revised or withdrawn in light of the Tribunal’s decision.
[LTN 15, 23/1/14]