2.i. Will dealers be required to obtain documentation to support GST-free or luxury car tax free car sales to a person with a disability?

Non-interpretative - straight application of the law.

Yes. If an eligible person with a disability buys a car or car parts GST-free or a car fitted out to transport people with a disability seated in wheelchairs free of luxury car tax, they must give the supplier a declaration in the approved form. This will substantiate that the person is buying the car GST-free or luxury car tax free, or buying car parts GST-free.

The ATO, in consultation with other departments, has developed Declarations to the Commissioner which will be provided by the person with a disability to the dealer when purchasing a car.

    Last modified: 07 Jun 2012QC 16411