Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 11 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
10A After subsection 69-10(1)
(1A) However, this section does not apply in relation to the acquisition or importation of:
(a) a commercial vehicle that is not designed for the principal purpose of carrying passengers; or
(b) a motor home or campervan.