7.4.c. Is a dealer entitled to an input tax credit on a second-hand vehicle acquired from an unregistered entity that is sold GST-free to an eligible person with a disability?
Non-interpretative - straight application of the law.
A dealer is not entitled to an input tax credit in these circumstances. The GST Act precludes an input tax credit if the dealer makes a supply that is not a taxable supply. The supply to an eligible person with a disability is a GST-free supply therefore the dealer is not entitled to an input tax credit.