A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-P - Cars for use by disabled people  

38-510   Other disabled people  

A supply is GST-free if it is a supply of a * car to an individual who:


has a current disability certificate issued by:

(i) the person holding the position of Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997 ); or

(ii) an officer or employee of that company who is authorised in writing by the Managing Director for the purposes of this section;
certifying that the individual has lost the use of one or more limbs to such an extent that he or she is unable to use public transport; and

(b)  intends to use the car in his or her personal transportation to or from gainful employment during all of the * Subdivision 38-P period .


However, a supply covered by subsection (1) is not GST-free to the extent that the * GST inclusive market value of the * car exceeds the * car limit .

In working out the * GST inclusive market value of the * car for the purposes of subsection (2) , disregard any value that is attributable to modifications made to the car solely for the purpose of:

(a)  adapting it for driving by the individual; or

(b)  adapting it for transporting the individual.

A supply is GST-free if it is a supply of * car parts that are for a * car for an individual to whom paragraphs (1)(a) and (b) applies.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.