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The supply of most contact lenses will be GST-free except for coloured lenses with no optical power. To be GST-free, contact lenses must be prescribed and designed for people with an illness or visual disability, such as shortsightedness (myopia), longsightedness (hyperopia), astigmatism, etc. Coloured or tinted contact lenses with NO optical power are regarded by the Australian Government under the GST Regulations as being supplied for cosmetic purposes and are therefore NOT GST-free. |
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