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.