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Motor vehicles
  
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Information relating to the motor vehicle industry.
Basic topics
Industry partnership overview
Publications (fact sheets, guides etc)
Advanced topics
Industry issues
Legislation, rulings & determinations
Application for luxury car tax refund - for primary producers and tourism operators
If you are an eligible primary producer or tourism operator, you can claim a luxury car tax refund by completing this application form. (NAT 72601).
Motor Vehicle Industry Partnership - issues register
This is a register of issues the ATO is currently considering or has recently determined, regarding motor vehicles and the new tax system.
Application for medical assessment to obtain a car or car parts GST-free
Form to access car or car parts GST-free. (NAT 3417).
Declaration for an exemption of GST on a car or car parts - disabled veterans
If you are an eligible veteran with a disability, you can present this declaration to your motor vehicle supplier so they do not have to charge you GST on your car or car parts.
Declaration for an exemption of GST on a car or car parts - person with a disability who is gainfully employed
If you are an eligible person with a disability who is gainfully employed, present this declaration to your motor vehicle supplier so they do not have to charge you GST on a car or car parts (NAT 3419).
GST and LCT on cars you buy - people with disabilities
Helps you to work out if you are eligible to buy or lease a car, or buy car parts GST-free.
GST and motor vehicle trade-ins for charities
This fact sheet explains the goods and services tax (GST) treatment of motor vehicles you trade-in to purchase other vehicles. NAT 12353.
GST and motor vehicles
Explains how GST applies to the purchase or disposal of a motor vehicle. (NAT 4629).
GST and the sale of reconditioned car parts
This fact sheet explains the goods and services tax (GST) treatment of sales of reconditioned parts where the invoice you issue separately itemises a deposit for a worn part the customer sells to you in return. NAT 13259.
Hire purchase, leasing and GST
This fact sheet explains what hire purchase leasing is, how GST applies and how you can claim GST credits on hire purchases. It also explains how leasing agreements operate, how GST is payable and how you can claim GST credits. NAT 3491.
Industry bulletin: Motor vehicle dealers
Various information to help Motor vehicle dealers understand their tax obligations.
Luxury car tax
Explains how to meet your luxury car tax (LCT) obligations.
Motor Vehicle industry partnership - legislation
Legislation relating to the motor vehicle industry.
Motor vehicle industry partnership - rulings and determinations
Rulings and determinations relating to the motor vehicle industry.
Motor Vehicle Industry Partnership
general information
Selling taxi licences and plates
This fact sheet explains when the sale of a taxi licence/plate can be GST-free as a supply of a going concern. NAT 7427-07.2010
Motor Vehicle industry partnership - legislation
Legislation relating to the motor vehicle industry.
Application for luxury car tax refund - for primary producers and tourism operators
If you are an eligible primary producer or tourism operator, you can claim a luxury car tax refund by completing this application form. (NAT 72601).
Application for medical assessment to obtain a car or car parts GST-free
Form to access car or car parts GST-free. (NAT 3417).
Declaration for an exemption of GST on a car or car parts - disabled veterans
If you are an eligible veteran with a disability, you can present this declaration to your motor vehicle supplier so they do not have to charge you GST on your car or car parts.
Declaration for an exemption of GST on a car or car parts - person with a disability who is gainfully employed
If you are an eligible person with a disability who is gainfully employed, present this declaration to your motor vehicle supplier so they do not have to charge you GST on a car or car parts (NAT 3419).
GST and LCT on cars you buy - people with disabilities
Helps you to work out if you are eligible to buy or lease a car, or buy car parts GST-free.
GST and motor vehicle trade-ins for charities
This fact sheet explains the goods and services tax (GST) treatment of motor vehicles you trade-in to purchase other vehicles. NAT 12353.
GST and motor vehicles
Explains how GST applies to the purchase or disposal of a motor vehicle. (NAT 4629).
GST and the sale of reconditioned car parts
This fact sheet explains the goods and services tax (GST) treatment of sales of reconditioned parts where the invoice you issue separately itemises a deposit for a worn part the customer sells to you in return. NAT 13259.
Hire purchase, leasing and GST
This fact sheet explains what hire purchase leasing is, how GST applies and how you can claim GST credits on hire purchases. It also explains how leasing agreements operate, how GST is payable and how you can claim GST credits. NAT 3491.
Industry bulletin: Motor vehicle dealers
Various information to help Motor vehicle dealers understand their tax obligations.
Luxury car tax
Explains how to meet your luxury car tax (LCT) obligations.
Motor Vehicle Industry Partnership
general information
Motor Vehicle Industry Partnership - issues register
This is a register of issues the ATO is currently considering or has recently determined, regarding motor vehicles and the new tax system.
Motor Vehicle industry partnership - legislation
Legislation relating to the motor vehicle industry.
Motor vehicle industry partnership - rulings and determinations
Rulings and determinations relating to the motor vehicle industry.
Selling taxi licences and plates
This fact sheet explains when the sale of a taxi licence/plate can be GST-free as a supply of a going concern. NAT 7427-07.2010
  
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