A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-P
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Cars for use by disabled people
38-510
Other disabled people
(1)
A supply is GST-free if it is a supply of a * car to an individual who: (a) has a current certificate of medical eligibility issued by a *medical practitioner, in the *approved form, certifying that the individual has lost the use of one or more limbs to such an extent that the individual is unable to use public transport; and (b) intends to use the car in his or her personal transportation to or from gainful employment during all of the * Subdivision 38-P period .
(2)
However, a supply covered by subsection (1) is not GST-free to the extent that the * GST inclusive market value of the * car exceeds the * car limit .
(3)
In working out the * GST inclusive market value of the * car for the purposes of subsection (2) , disregard any value that is attributable to modifications made to the car solely for the purpose of: (a) adapting it for driving by the individual; or (b) adapting it for transporting the individual.
(4)
A supply is GST-free if it is a supply of * car parts that are for a * car for an individual to whom paragraphs (1)(a) and (b) applies.
A supply is GST-free if it is a supply of a * car to an individual who: (a) has a current certificate of medical eligibility issued by a *medical practitioner, in the *approved form, certifying that the individual has lost the use of one or more limbs to such an extent that the individual is unable to use public transport; and (b) intends to use the car in his or her personal transportation to or from gainful employment during all of the * Subdivision 38-P period .
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However, a supply covered by subsection (1) is not GST-free to the extent that the * GST inclusive market value of the * car exceeds the * car limit .
(3)
In working out the * GST inclusive market value of the * car for the purposes of subsection (2) , disregard any value that is attributable to modifications made to the car solely for the purpose of: (a) adapting it for driving by the individual; or (b) adapting it for transporting the individual.
(4)
A supply is GST-free if it is a supply of * car parts that are for a * car for an individual to whom paragraphs (1)(a) and (b) applies.
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