A New Tax System (Goods and Services Tax) Act 1999
Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 (F2020L01079) modifies the operation of s 38-510(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and any other provisions of a taxation law whose operation is affected by the modified operation of s 38-510(1) .
The operation of the relevant provision is modified as follows:
For the purposes of s 370-5 in Sch 1 to the Taxation Administration Act 1953 , s 38-510(1) of the GST Act operates as if the following paragraph is substituted for paragraph 38-510(1)(a) :
This modification applies in respect of a supply of a car or car parts to an individual made on or after 9 December 2020.
This modification does not affect the GST-free supply of a car or car parts to an individual in relation to a person who holds a current disability certificate issued by the Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997 ) or an officer or employee of that company who is authorised in writing by the Managing Director.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Taxation Administration Act 1953 to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
View history note
Hide history noteA supply of anything other than goods or *real property is GST-free if:
(a) the *recipient is a *non-resident who:
(i) is not in the indirect tax zone when the thing supplied is done; and
(ii) acquires the thing in *carrying on the recipient ' s *enterprise, but is not *registered or *required to be registered; and
(b) the supply is constituted by the repair, renovation, modification or treatment of goods; and
(c) the repair, renovation, modification or treatment is done in order to meet the recipient ' s obligations under a warranty relating to the goods; and
(d) either:
(i) *consideration for the warranty was included in the consideration for the supply of the goods; or
(2)
(ii) the supply of the warranty was a separate *taxable supply to the supply of the goods.
A supply of goods is GST-free if:
(a) it is made in the course of a supply that is GST-free under subsection (1), and to the same *recipient; and
(b) either:
(i) the goods are attached to, or become part of, the goods to which the warranty relates; or
(ii) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates.
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