Guidance On Regulations
Australian Tax Office Supports Limited Mobility Access by Giving GST Exemption
When is a chicken taxable or not taxable. Raw chickens were tax free, cook them and pay tax. This chicken argument was the hilarious GST argument of old. The lift industry has something in common with the poultry business. When is a lift not a lift but rather a medical device, and what conditions must be satisfied for this to be a tax free supply. This is about the only time we get to be light hearted about our serious obligations to pay tax. Lift Shop does not in anyway encourage nor promote the avoidance of tax responsibilities..
WHAT HAPPENED TO THE AUSTRALIAN STANDARDS?
This is a large topic, commonly queried and always hard for the general consumer to understand.
Attached to this article is a copy of the LESA (Lift Engineering Society of Australia) newsletter in which some harmonisation of standards are discussed. The best explanation is on Page 6 showing a global map. Lift Shop's Managing Director is a member of LESA.
A simplistic summary of standards and the lift industry
Standards Generally and International trends
- Standards are good because they define the detailed safety parameters of a product or lift.
- In the past the detail has been prescriptive (eg, a measurement must be maximum of 30mm, or applied to the road rules 60km/h is safe).
- This makes the standard complex to read and long. It naturally stifles innovation and improvement implentation speed (eg if it was safe at 35mm, or if it was proven to be safe at 65km/h it is still not allowed), due to the time it takes to change the standard.
- A descriptive standard would say something like "you MUST BE safe" and then let you decide what you wish to do. (eg 40mm because you have tested it properly and its safe or 70km/h safely because you have a new type of vehicle that makes this possible.)
Globalisation means that the world is shifting from own country standards to global standards. Australia now operates globally.
Facilities for Persons with Disabilities BCA and AS1735
This document gives guidance on the differences in the requirements of BCA E3.6 and AS 1735.12.
These standards are in relation to the requirements for lifts for those of limited mobility and will help explain any confusion.
Please don't hesitate to contact us if you require further explanation.
Differences Between Part 2 & Part 16
This document helps explain some of the confusion between the most common parts of passenger lifts in the Australian Standard AS1735.
Australian Tax Office Supports Limited Mobility Access by Giving GST Exemption
This document is simply the ATO Interpretive Decision. Lift Shop does not encourage the avoidance of tax responsibilities. GST is applicable for residential purposes but not where the lift is specifically designed for use primarily by people with limited mobility.