SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) REGULATIONS (Repealed by 216 of 2006)
(i) the previous motor vehicle is still owned and used by the member at the time of the purchase of the second motor vehicle; and
(ii) the Commissioner is satisfied that the domestic circumstances of the member are such that 2 motor vehicles are reasonably needed for use by the member and his or her family.5(3) [Goods prescribed] For the purposes of subitem 135(3) in Schedule 1 to the Act, goods covered by item 11 in Part 1 of Schedule 4 to the Customs Tariff are prescribed.
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