• Modifications for people with a disability

    While LCT applies to a car purchased by a person with a disability where its value exceeds the LCT threshold, LCT is not payable on modifications to a car that are solely for the purpose of:

    • adapting it to be driven by a person with a disability
    • adapting it for transporting a person with a disability, such as a wheelchair modification.

    See also:

    • GST and LCT on cars you buy – people with disabilities
    Last modified: 08 Jan 2016QC 39926