ato logo

Motor vehicle and transport

Detailed information about GST and the motor vehicle and transport industry.

GST and taxis

Practical advice to help taxi drivers correctly report business income and expenses for GST.

GST and motor vehicles

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

GST and vehicles purchased under novated leases

Describes how novated leases work and how GST applies if you enter into a novated lease arrangement.

Motor vehicle incentive payments

Information about the GST and LCT implications of a motor vehicle incentive payment (MVIP).

GST for driving schools and driving instructors

Driving schools and instructors must pay GST on the full fee charged on their services if GST registration is required.

QC28612