17.d. Are there different entitlements for locally manufactured and imported vehicles?

Non-interpretative - straight application of the law.

Yes. All organisations and individuals are entitled to a refund of GST and any LCT on locally manufactured vehicles. However, entitlements to refunds of GST and LCT under the ITCS in relation to imported vehicles vary widely from country to country.

    Last modified: 07 Jun 2012QC 16411