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