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  • 2.e. What medical aids or appliances in relation to motor vehicles for use by people with a disability are GST-free?

    Non-interpretative - straight application of the law.

    The following things for a motor vehicle are GST-free:

    • special purpose car seats
    • car seat harness specifically designed for people with disabilities
    • wheelchair and occupant restraints
    • wheelchair ramps
    • electric/hydraulic wheelchair lifting devices
    • motor vehicle modifications

    providing the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability.

      Last modified: 07 Jun 2012QC 16411