GST and motor vehicles

How GST applies to the purchase or disposal of a motor vehicle.

Last updated 12 July 2023

About GST and motor vehicles

Information about GST and motor vehicles, including how we define motor vehicles for GST purposes.

Purchasing a motor vehicle

How GST applies when purchasing a motor vehicle.

Disposing of a motor vehicle

How GST applies when disposing of a motor vehicle.

Motor vehicles held when your GST registration is cancelled

Work out the amount of GST you are liable to pay if you cancel your GST registration and you still hold a motor vehicle.

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