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Edited version of private advice
Authorisation Number: 1051689884554
Date of advice: 24 June 2020
Ruling
Subject: GST on car parts and accessories
Question 1
What defines car parts that are exempt from GST and what defines an accessory?
Answer 1
Car 'parts' makes up a piece of the whole item, in this case a car. It must also be essential to the whole item. 'Accessories' are things not absolutely necessary or indispensable for the functioning of a car.
For car parts to be GST-free under Division 38 of the GST Act the parts have to be for a car used by the eligible disabled veteran in his or her own personal transportation.
Question 2
Can you obtain a refund of the goods and services tax (GST) paid to the car dealer, when you purchased a car as an eligible disabled veteran?
Answer 2
An eligible disabled veteran is allowed to purchase a car GST-free if he or she intends to use the car for their personal transportation.
In the event GST was paid at the time of purchase you need to submit the signed 'Declaration for an exemption of GST on a car or car parts - disabled veterans' (declaration) to the dealer and request for a refund of the GST paid from the dealer.
For the sake of convenience we have enclosed NAT 3418 Declaration for an exemption of GST on a car or car parts - disabled veterans.
Facts
You are a Department of Veteran Affairs gold card holder.
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