GST and LCT on cars you buy - people with disabilities

Purchasing a car

You can purchase a car GST-free if you are either an eligible:

• veteran with a disability and you intend to use the car either
• for your personal transportation for two years
• to travel 40,000 kilometres from the date you purchase it
• person with a disability and you intend to use the car to travel to or from gainful employment for either
• two years
• 40,000 kilometres from the date you purchase it.

You are gainfully employed for GST purposes if the following applies: you regularly undertake paid work or work in your own business the payment you receive is appropriate for your age, experience and capabilities.

If you have a disability, you cannot purchase a car GST-free if any of the following applies:

• you are not an eligible veteran
• you are not gainfully employed
• you purchase it jointly with another person, such as a spouse or carer.

For example, Gavin is an eligible veteran with a disability. Gavin's wife, Sloan, cannot purchase a car GST-free, even if she purchases it jointly with Gavin.

Also, you cannot purchase a car GST-free if you:

• want to use the car to look for gainful employment
• work as a volunteer only
• are a student only.

You cannot purchase a car GST-free if you are not an eligible: veteran with a disability person with a disability.

If you are eligible to purchase a car GST-free and you purchase a vehicle that is not a car, for example, a truck or a van, the vehicle is not GST-free.