"GST" is a funny tax we have in Australia.  The haphazard way it is applied to some medical devices and not to others is truly hilarious. 

GST is just a normal value added tax like a lot of other countries have, but our politicians decided it needed a special name, to make it more... errr.. special.  That must have happened the same night they decided to work out what would be exempt using a hat and little pieces of paper.  Over-indulgence in alcohol is a traditional part of a politician's role in Australia.

GST doesn't apply to anything we export, so if you are outside Australia this page is not relevant to you.

If you are within Australia, you might like to know that I received notification on Jan 11th 2006 from the Australian Taxation Office (under case NBA 503 3634) that the supply of these devices is GST-free.

They also went to considerable effort to tell me that if someone WANTED to pay GST it was OK for me to add it to the price and charge the customer, as long as I was registered for GST (which I am) and provided a tax invoice (which I can).  So, if you want to pay GST, well, that's cool, just let me know and I'll add it to your bill and forward the extra to the tax office, so you can claim it back when you put in your BAS.