2.f. How does luxury car tax (LCT) apply to cars for people with disabilities?
Non-interpretative - straight application of the law.
Cars that are specially fitted out for transporting people with a disability seated in wheelchairs are excluded from the definition of luxury car, and are not subject to luxury car tax (unless the supply is GST-free). A person with a disability is defined as a disabled veteran or a person who has lost the use of one or more limbs to such an extent that they are unable to use public transport.