Miscellaneous Taxation Ruling

MT 2024A2

Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel

FOI status:

may be released

Notice of Addendum

This Addendum amends MT 2024 to clarify those vehicles which would be eligible for exemption where private use is limited to certain work related travel.

Note: The addendum to Miscellaneous Taxation Ruling MT 2024 that was issued 19 January 2000 is still relevant for employers who may be providing employees with vehicles as listed in that document. Point 8 in that Addendum must therefore be read in conjunction with the additional vehicles as outlined in this Addendum.

At Appendix

Delete the attachment for both eligible and ineligible vehicles. In addition to changes made under the Point 8 of the earlier Addendum, replace with the following list that is current as at 1 June 2005:

Dual Cabs
Eligible for Exemption
Make Description
Ford Courier 4x2 Crew Cab Chassis 2.6 litre petrol GL manual
Ford Courier 4x2 Crew Cab Pickup 2.6 litre petrol GL auto & manual
Ford Courier 4x2 Crew Cab Pickup 2.6 litre petrol XL auto & manual
Ford Courier 4x2 Crew Cab Pickup turbo diesel GL manual
Ford Courier 4WD Crew Cab Pickup 2.6 litre petrol GL
Ford Courier 4WD Crew Cab Chassis turbo diesel GL
Ford Courier 4WD Crew Cab Pickup turbo diesel GL
Ford Courier 4WD Crew Cab Pickup turbo diesel XL
Ford Courier 4x2 Crew Cab Pickup 2.6 litre petrol XLT manual
Ford Courier 4x2 Crew Cab Pickup V6 petrol GL auto & manual
Ford Courier 4x2 Crew Cab Pickup V6 petrol XLT auto & manual
Ford Courier 4WD Crew Cab Pickup turbo diesel XLT
Ford Courier 4WD Crew Cab Pickup V6 petrol GL auto & manual
Ford Courier 4WD Crew Cab Pickup V6 petrol XLT auto
Ford F-Series 4x2 F250 Crew Cab Pickup XLT auto
Ford F-Series 4x2 F350 Crew Cab Chassis XLT auto
Ford F-Series 4x4 F250 Crew Cab Pickup XLT auto
Holden Crewman 4x2 petrol Crew Cab Pick-up auto & manual
Holden Crewman V6 4x2 petrol Crew Cab Pick-up auto & manual
Holden Crewman Cross 6 4x4 petrol Crew Cab Pick-up auto
Holden Crewman Cross 8 4x4 petrol Crew Cab Pick-up auto
Holden Crewman Cross 8 (2005) 4x4 petrol Crew Cab Pick-up auto
Holden Crewman S 4x2 petrol Crew Cab Pick-up auto & manual
Holden Crewman S V6 4x2 petrol Crew Cab Pick-up auto & manual
Holden Crewman SS 4x2 petrol Crew Cab Pick-up auto & manual
HSV Avalanche XUV 4x4 petrol Crew Cab Pick-up auto
Holden Rodeo 4x2 petrol Crew Cab Pick-up DX manual
Holden Rodeo 4x2 petrol Crew Cab Pick-up LX auto & manual
Holden Rodeo 4x2 diesel Crew Cab Pick-up LX manual
Holden Rodeo 4x4 petrol Crew Cab Chassis LX manual
Holden Rodeo 4x4 diesel Crew Cab Chassis LX Manual
Holden Rodeo 4x4 petrol Crew Cab Pick-up LX auto & manual
Holden Rodeo 4x4 diesel Crew Cab Pick-up LX auto & manual
Holden Rodeo 4x2 petrol Crew Cab Pick-up LT auto & manual
Holden Rodeo 4x4 petrol Crew Cab Pick-up LT auto & manual
Holden Rodeo 4x4 diesel Crew Cab Pick-up LT auto & manual
Mazda Bravo 2WD 2.6 litre petrol Dual Cab Pick-up DX 5-speed manual
Mazda Bravo 2WD 2.6 litre petrol Dual Cab Pick-up DX 4-speed auto
Mazda Bravo 2WD 2.5 litre turbo diesel Dual Cab Pick-up DX 5-speed manual
Mazda Bravo 4WD 2.6 litre petrol Dual Cab Pick-up DX 5-speed manual
Mazda Bravo 4WD 2.6 litre petrol Dual Cab Pick-up SDX 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Dual Cab Pick-up DX 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Dual Cab Pick-up SDX 5-speed manual
Mazda Bravo 2WD 2.6 litre petrol Freestyle Cab Pick-up DX+ 5-speed manual
Mazda Bravo 2WD 2.6 litre turbo diesel Freestyle Cab Cab Chassis DX+ 5-speed manual
Mazda Bravo 2WD 2.6 litre turbo diesel Freestyle Cab Pick-up DX+ 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Freestyle Cab Cab Chassis DX 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Freestyle Cab Pick-up DX 5-speed manual
Mazda Bravo 4WD 2.5 litre turbo diesel Freestyle Cab Pick-up SDX 5-speed manual
Mitsubishi Triton Double Cab GLX 5-speed manual
Mitsubishi Triton Double Cab GLX 4-speed auto
Mitsubishi Triton 4WD Double Cab GLX 5-speed manual
Mitsubishi Triton 4WD Double Cab GLS 5-speed manual
Mitsubishi Triton 4WD Double Cab GLS 4-speed auto
Mitsubishi Triton Double Cab GLX 5-speed V6
Mitsubishi Triton 4WD Double Cab GLX 5-speed manual turbo diesel
Mitsubishi Triton 4WD Double Cab GLS 5-speed manual turbo diesel
Nissan Navara 4x2 2.4 litre petrol Ute Dual Cab DX
Nissan Navara 4x4 3.3 litre petrol Ute Dual Cab DX
Nissan Navara 4x4 3.3 litre petrol Ute Dual Cab ST-R
Nissan Navara 4x4 3.0 litre Ute Dual Cab DX
Nissan Navara 4x4 3.0 litre Ute Dual Cab ST-R
Toyota Hilux 4x2 standard petrol Dual Cab Ute
Toyota Hilux 4x2 standard diesel Dual Cab Ute
Toyota Hilux 4WD standard petrol Double Cab Ute
Toyota Hilux 4WD SR5 petrol Dual Cab Ute
Toyota Hilux 4WD standard diesel Double Cab Ute
Toyota Hilux 4WD SR5 diesel Double Cab Ute
Toyota Hilux 4x2 V6 SR petrol Extra Cab auto Level 2
Toyota Hilux 4x2 V6 SR petrol Extra Cab auto Level 2+ABS
Toyota Hilux 4x2 V6 SR5 petrol Extra Cab auto Level 3
Toyota Hilux 4x4 V6 SR5 petrol Extra Cab manual Level 3
Toyota Hilux 4x4 turbo diesel SR Extra Cab Chassis manual Level 2
Toyota Hilux 4x4 turbo diesel SR Extra Cab Chassis manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR5 Extra Cab manual Level 3
Toyota Hilux 4x2 V6 SR petrol Dual Cab auto Level 2
Toyota Hilux 4x2 V6 SR petrol Dual Cab auto Level 2 + ABS
Toyota Hilux 4x2 V6 SR5 petrol Dual Cab auto Level 3
Toyota Hilux 4x2 V6 SR petrol Dual Cab manual Level 2
Toyota Hilux 4x2 V6 SR petrol Dual Cab manual Level 2 + ABS
Toyota Hilux 4x2 V6 SR5 petrol Dual Cab manual Level 3
Toyota Hilux 4x4 V6 SR petrol Dual Cab auto Level 2
Toyota Hilux 4x4 V6 SR petrol Dual Cab auto Level 2 + ABS
Toyota Hilux 4x4 V6 SR5 petrol Dual Cab auto Level 3
Toyota Hilux 4x4 V6 SR petrol Dual Cab manual Level 2
Toyota Hilux 4x4 V6 SR petrol Dual Cab manual Level 2 + ABS
Toyota Hilux 4x4 V6 SR5 petrol Dual Cab manual Level 3
Toyota Hilux 4x2 turbo diesel SR Dual Cab manual Level 2
Toyota Hilux 4x2 turbo diesel SR Dual Cab manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR Dual Cab manual Level 2
Toyota Hilux 4x4 turbo diesel SR Dual Cab manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR Dual Cab Chassis manual Level 2
Toyota Hilux 4x4 turbo diesel SR Dual Cab Chassis manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR5 Dual Cab manual Level 3
Toyota Hilux 4x4 turbo diesel SR Dual Cab auto Level 2
Toyota Hilux 4x4 turbo diesel SR Dual Cab auto Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR5 Dual Cab auto Level 3
Toyota Hilux 4x2 4-cylinder petrol Workmate Dual Cab manual Level 1
Volkswagen 1.9L TDI Dual Cab (77kW) LWB
Volkswagen 2.5L TDI Dual Cab (128kW) LWB

Single Cab Utes
Eligible for exemption
Make Description
Ford Courier 4x2 Single Cab Chassis 2.6 litre petrol GL auto & manual
Ford Courier 4x2 Single Cab Pick-up 2.6 litre petrol GL manual
Ford Courier 4x2 Single Cab Chassis turbo diesel GL manual
Ford Courier 4x2 Super Cab Pick-up 2.6 litre petrol XL manual
Ford Courier 4WD Single Cab Chassis 2.6 litre petrol GL
Ford Courier 4WD Super Cab Pick-up 2.6 litre petrol XL
Ford Courier 4WD Single Cab Chassis turbo diesel GL
Ford Courier 4WD Super Cab Chassis turbo diesel XL
Ford Courier 4WD Super Cab Pick-up turbo diesel XL
Ford Courier 4WD Super Cab Pick-up turbo diesel XLT manual
Ford Courier 4WD Super Cab Pick-up V6 petrol GL manual
Ford BA Utility XL Chassis Cab 4.0Lt VCT 6-cyl manual 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt VCT 6-cyl column auto 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt VCT 6-cyl. floor auto 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt E-gas manual 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt E-gas column auto 1-Tonne
Ford BA Utility XL Chassis Cab 4.0Lt E-gas floor auto 1-Tonne
Ford BA Utility XL Chassis Cab V8 manual 1-Tonne
Ford BA Utility XL Chassis Cab V8 floor auto 1-Tonne
Ford BA Utility XLS Chassis Cab 4.0Lt VCT 6-cyl. manual Sports
Ford BA Utility XLS Chassis Cab 4.0Lt VCT 6-cyl. floor auto Sports
Ford BA Utility XLS Chassis Cab 4.0Lt VCT 6-cyl. manual 1-Tonne
Ford BA Utility XLS Chassis Cab 4.0Lt VCT 6-cyl. floor auto 1-Tonne
Ford BA Utility XLS Chassis Cab 4.0Lt E-gas manual sports
Ford BA Utility XLS Chassis Cab 4.0Lt E-gas floor auto sports
Ford BA Utility XLS Chassis Cab 4.0Lt E-gas manual 1-Tonne
Ford BA Utility XLS Chassis Cab 4.0Lt E-gas floor auto 1-Tonne
Ford BA Utility XLS Chassis Cab V8 manual sports
Ford BA Utility XLS Chassis Cab V8 floor auto sports
Ford BA Utility XLS Chassis Cab V8 manual 1-Tonne
Ford BA Utility XLS Chassis Cab V8 floor auto 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. manual standard
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. column auto standard
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. floor auto standard
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. manual 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. column auto 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt VCT 6-cyl. floor auto 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt E-gas manual standard
Ford BA Utility XL S/Side Box 4.0Lt E-gas column auto standard
Ford BA Utility XL S/Side Box 4.0Lt E-gas floor auto standard
Ford BA Utility XL S/Side Box 4.0Lt E-gas manual 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt E-gas column auto 1-Tonne
Ford BA Utility XL S/Side Box 4.0Lt E-gas floor auto 1-Tonne
Ford BA Utility XL S/Side Box V8 manual standard
Ford BA Utility XL S/Side Box V8 floor auto standard
Ford BA Utility XL S/Side Box V8 manual 1-Tonne
Ford BA Utility XL S/Side Box V8 floor auto 1-Tonne
Ford BA Utility XLS S/Side Box 4.0Lt VCT 6-cyl. manual sports
Ford BA Utility XLS S/Side Box 4.0Lt VCT 6-cyl. floor auto sports
Ford BA Utility XLS S/Side Box 4.0Lt VCT 6-cyl. Manual 1-Tonne
Ford BA Utility XLS S/Side Box 4.0Lt VCT 6-cyl. Floor Auto 1-Tonne
Ford BA Utility XLS S/Side Box 4.0Lt E-gas manual sports
Ford BA Utility XLS S/Side Box 4.0Lt E-gas floor auto sports
Ford BA Utility XLS S/Side Box 4.0Lt E-gas manual 1-Tonne
Ford BA Utility XLS S/Side Box 4.0Lt E-gas floor auto 1-Tonne
Ford BA Utility XLS S/Side Box V8 manual sports
Ford BA Utility XLS S/Side Box V8 floor auto sports
Ford BA Utility XLS S/Side Box V8 manual 1-Tonne
Ford BA Utility XLS S/Side Box V8 floor auto 1-Tonne
Ford BA Utility XR6 S/Side Box 4.0Lt VCT 6-cyl. manual sports
Ford BA Utility XR6 S/Side Box 4.0Lt VCT 6-cyl. floor auto sports
Ford BA Utility XR6 Turbo s/s box 4.0Lt VCT 6-cyl. turbo manual & floor auto sports
Ford BA Utility XR8 S/Side Box 5.4Lt DOHC 4V V8 manual & floor auto sports
Ford BA Utility RTV Chassis Cab 4.0Lt DOHC VCT 16 manual & floor auto 1-Tonne
Ford BA Utility RTV Chassis Cab 4.0Lt DOHC VCT 16 E-gas manual & floor auto 1-Tonne
Ford BA Utility RTV Chassis Cab 5.4Lt SOHC 3V V8 manual & floor auto 1-Tonne
Ford BA Utility RTV Styleside Box 4.0Lt DOHC VCT 16 manual & floor auto 1-Tonne
Ford BA Utility RTV Styleside Box 4.0Lt DOHC VCT 16 E-gas manual & floor auto 1-Tonne
Ford BA Utility RTV Styleside Box 5.4Lt SOHC 3V V8 manual & floor auto 1-Tonne
Ford BA Utility Pursuit Ute 5.4Lt DOHC 32 valve V8 manual & floor auto IDW
Ford F-Series 4x2 F250 Super Cab Pick-up XLT auto
Ford F-Series 4x2 F350 Super Cab Chassis XLT auto
Ford F-Series 4x4 F250 Super Cab Chassis XL manual
Ford F-Series 4x4 F250 Super Cab Pick-up XLT auto
Ford F-Series 4x4 F350 Super Cab Chassis XL manual & auto
Ford F-Series 4x2 F350 Single Cab Chassis XL manual
Ford F-Series 4x2 F350 Single Cab Chassis XLT auto
Ford F-Series 4x4 F250 Single Cab Chassis XL manual
Holden One Tonner 4x2 Single cab pickup manual & automatic
Holden S One Tonner V6 4x2 single cab pickup manual & automatic
Holden S One Tonner V8 4x2 single cab pickup manual & automatic
Holden Rodeo DX 4x2 Petrol Single cab manual
Holden Rodeo DX 4x2 Petrol Single cab PS manual
Holden Rodeo LX 4x2 Petrol Single cab manual & automatic
Holden Rodeo LX 4x4 Petrol Single cab manual
Holden Rodeo LX 4x2 Petrol Single cab pickup manual
Holden Rodeo LX 4x2 Petrol Space cab manual
Holden Rodeo LX 4x2 Petrol Space cab pickup manual & auto
Holden Rodeo LX 4x4 Petrol Space cab pickup manual
Holden Rodeo LT 4x4 Petrol Space cab pickup manual
Holden Rodeo LX 4x2 Turbo Diesel Single cab manual
Holden Rodeo DX 4x4 Turbo Diesel Single cab manual
Holden Rodeo LX 4x4 Turbo Diesel Single cab manual
Holden Rodeo LX 4x4 Turbo Diesel Space cab manual
Holden Rodeo LX 4x4 Turbo Diesel Space cab pickup manual
Holden Rodeo LT 4x4 Turbo Diesel Space cab pickup manual
Holden S Ute 4x2 Single cab pickup manual & automatic
Holden SS Ute 4x2 Single cab pickup manual & automatic
Holden Ute 4x2 Single cab pickup manual & automatic
Mazda Bravo 2WD 2.6 litre petrol Single Cab Cab Chassis DX 5-speed manual 2 and 3 seater
Mazda Bravo 2WD 2.6 litre petrol Single Cab Cab Chassis DX 4-speed auto 2 and 3 seater
Mazda Bravo 2WD 2.6 litre petrol Single Cab Pick-up DX 5-speed manual
Mazda Bravo 2WD 2.5 litre turbo diesel Single Cab Cab Chassis DX 5-speed manual 2 and 3 seater
Mazda Bravo 4WD 2.5 litre turbo diesel Single Cab Cab Chassis DX 5-speed manual 2 and 3 seater
Mazda B Series Cab Plus
Mazda T Series 4.6 litre diesel Short WheelBase (SWB) Truck 5-speed manual
Mazda T Series 4.6 litre diesel Long WheelBase mid (LWB) Truck 5-speed manual
Mazda T Series 4.6 litre diesel Long WheelBase heavy (LWB) Truck 5-speed manual
Mazda T Series 4.6 litre diesel Extra Long WheelBase (ELWB) Truck 5-speed manual
Mitsubishi Triton Cab Chassis 5-speed manual
Mitsubishi Triton Cab Chassis 4-speed auto GLX
Mitsubishi Triton 2WD Club Cab GLX 5-speed manual
Mitsubishi Triton Cab Chassis GLX 5-speed manual
Mitsubishi Triton Club Cab GLX 5-speed manual
Mitsubishi Triton 4WD Cab Chassis GLX 5-speed manual
Mitsubishi Triton 4WD Cab Chassis GLX 5-speed manual turbo diesel
Mitsubishi Triton 4WD Club Cab GLX 5-speed manual turbo diesel
Nissan Navara 4x2 2.4 litre petrol Single Cab/Chassis DX
Nissan Navara 4x4 3.0 litre diesel Single Cab/Chassis DX
Nissan Patrol 4x4 4.2 litre diesel Single Cab/Chassis DX Leaf
Nissan Patrol 4x4 4.2 litre diesel Single Cab/Chassis DX Coil
Nissan Patrol 4x4 4.2 litre diesel Single Cab/Chassis ST Coil
Toyota Hilux 4x2 Workmate petrol Single Cab Ute
Toyota Hilux 4x2 Workmate petrol Single Cab Chassis
Toyota Hilux 4x2 Standard petrol Single Cab Ute
Toyota Hilux 4x2 Standard petrol Cab Chassis
Toyota Hilux 4x2 Standard diesel Single Cab Ute
Toyota Hilux 4x2 Standard diesel Cab Chassis
Toyota Hilux 4x2 Xtra petrol Ute
Toyota Hilux 4WD Standard petrol Single Cab Ute
Toyota Hilux 4WD Standard petrol Cab Chassis
Toyota Hilux 4WD Xtra Standard petrol Ute
Toyota Hilux 4WD Standard diesel Single Cab Ute
Toyota Hilux 4WD Standard diesel Cab Chassis
Toyota Hilux 4WD Xtra Standard diesel Ute
Toyota Hilux 4WD Xtra Standard diesel Cab Chassis
Toyota Hilux 4x2 V6 SR petrol Single Cab auto & manual Level 2
Toyota Hilux 4x2 V6 SR petrol Single Cab auto & manual Level 2 + ABS
Toyota Hilux 4x2 V6 SR petrol Single Cab Chassis auto & manual Level 2
Toyota Hilux 4x2 V6 SR petrol Single Cab Chassis auto & manual Level 2 + ABS
Toyota Hilux 4x4 V6 SR petrol Single Cab Chassis auto & manual Level 2
Toyota Hilux 4x4 V6 SR petrol Single Cab Chassis auto & manual Level 2 + ABS
Toyota Hilux 4x2 turbo diesel SR Single Cab Chassis manual Level 2
Toyota Hilux 4x2 turbo diesel SR Single Cab Chassis manual Level 2 + ABS
Toyota Hilux 4x4 turbo diesel SR Single Cab Chassis auto & manual Level 2
Toyota Hilux 4x4 turbo diesel SR Single Cab Chassis auto & manual Level 2 + ABS
Toyota Hilux 4x2 4-cylinder petrol Workmate Single Cab Chassis manual Level 1
Volkswagen 1.9L TDI Single Cab (77kW) SWB
Volkswagen 2.5L TDI Single Cab (128kW) SWB

Four Wheel Drives and Vans
Eligible for Exemption
Make Description
Ford Econovan 4m Van (manual)
Ford Econovan 4.4m Van manual & automatic
Ford Econovan 4.7m Van manual & automatic
Ford Transit SWB Van (petrol - low roof)
Ford Transit MWB Van (petrol - mid roof)
Ford Transit LWB Van (petrol - mid roof)
Ford Transit Single Chassis Cab (diesel - low roof)
Ford Transit Crew Cab Chassis (diesel - low roof)
Holden Combo 2 seater panel van
Kia K2700 2.7L diesel 5-speed manual - Cab Chassis (including 140kg tray)
Kia Pregio 2.7L diesel 5-speed manual - Van
Mazda E Series 1.8 litre petrol Short WheelBase (SWB) Van 5-speed manual
Mazda E Series 2.0 litre petrol Medium WheelBase (MWB) Van 5-speed manual
Mazda E Series 2.0 litre petrol Medium WheelBase (MWB) Van 4-speed automatic
Mazda E Series 2.0 litre petrol Long WheelBase (LWB) Van 5-speed manual
Mazda E Series 2.0 litre petrol Long WheelBase (LWB) Van 4-speed automatic
Mazda E Series 2.0 litre petrol Cab Chassis 5-speed manual
Mitsubishi Express SWB petrol manual
Mitsubishi Express Window van
Mitsubishi Express MWB Walkthru manual & auto
Mitsubishi Express MWB petrol manual
Toyota Dyna Double Cab Pick-up
Toyota Hiace SBV 2 seater Semi Bonneted Blind Van
Toyota Landcruiser Troop Carrier
Toyota Townace SBV 4 door 2 seater Semi Bonneted Van
Volkswagen Transporter 2.0 litre SWB
Volkswagen Transporter 2.5 litre SWB
Volkswagen Transporter 2.5 litre LWB
Volkswagen Transporter 2.5 litre SWB Single Cab Chassis
Volkswagen Transporter 2.5 litre LWB Double Cab Chassis
Volkswagen Transporter 1.9 Litre SWB (77kW) Std Roof
Volkswagen Transporter 2.0 Litre SWB (85kW petrol) Std Roof
Volkswagen Transporter 2.5 Litre SWB (128kW) Std Roof
Volkswagen Transporter 3.2 Litre SWB (V6 Petrol 173kW) Std Roof
Volkswagen Transporter 1.9 Litre LWB (77kW) Std Roof
Volkswagen Transporter 2.0 Litre LWB (85kW petrol) Std Roof
Volkswagen Transporter 2.5 Litre LWB (128kW) Std Roof
Volkswagen Transporter 3.2 litre LWB (V6 petrol 173kW) Std Roof

Four Wheel Drives and Vans
Ineligible for Exemption
Make Description
Chrysler Grand Voyager Auto
Chrysler Voyager Auto
Ford Explorer XLT Auto V6
Ford Explorer XLT Auto V8
Ford Explorer Limited Auto V6
Ford Explorer Limited Auto V8
Ford Explorer Limited Manual
Holden Adventra SX6 automatic
Holden Adventra CX6 automatic
Holden Adventra LX6 automatic
Holden Adventra LX8 automatic
Jeep Cherokee Sport
Jeep Cherokee Turbo diesel
Jeep Grand Cherokee Laredo
Jeep Grand Cherokee Limited
Kia Sorento 3.5L V6 - 4WD
Kia Sportage Petrol 5-speed manual - 4WD
Kia Sportage 2.7L Auto-4WD
Mazda MPV 7-seat MPV
Mazda Tribute 2.3 litre 14 petrol 5-door wagon 4-speed automatic Limited Sport
Mazda Tribute 3.0 litre V6 petrol 5-door wagon 4-speed automatic Limited Sport
Mazda Tribute 3.0 litre V6 petrol 5-door wagon 4-speed automatic Classic
Mazda Tribute 3.0 litre V6 petrol 5-door wagon 4-speed automatic Luxury
Mitsubishi Challenger Manual & automatic
Mitsubishi Pajero SWB GLS petrol manual & automatic
Mitsubishi Pajero SWB GL petrol manual
Mitsubishi Pajero SWB GL diesel manual
Mitsubishi Pajero SWB GLX diesel manual
Mitsubishi Pajero LWB Escape petrol manual & automatic
Mitsubishi Pajero LWB GLS petrol manual
Mitsubishi Pajero LSWB GLS petrol automatic
Mitsubishi Pajero LWB GLS diesel manual
Mitsubishi Pajero LWB Exceed petrol manual & automatic
Mitsubishi Starwagon Satellite manual & automatic
Mitsubishi Starwagon GL manual & automatic
Mitsubishi Starwagon GLX automatic
Nissan Pathfinder Standard
Nissan Pathfinder Ti
Nissan Patrol DX 2.8 litre turbo diesel manual
Nissan Patrol ST 2.8 litre turbo diesel manual
Nissan Patrol DX 4.2 litre diesel manual
Nissan Patrol ST 4.2 litre turbo diesel manual
Nissan Patrol ST 4.5 litre petrol manual & automatic
Nissan Patrol Ti 4.5 litre petrol automatic
Nissan X Trail All Variants
Toyota Landcruiser Snowy Petrol manual & automatic
Toyota Landcruiser Snowy Diesel manual & automatic
Toyota Prado RV
Toyota Prado RV6
Toyota Prado GXL
Toyota Prado Grande
Toyota Spacia Manual & automatic
Toyota Tarago GLI
Toyota Tarago GLX
Toyota Tarago Ultima
Volkswagen Caravelle 8 Seater People Mover
Volkswagen Kombi 9 Seater People Mover
Volkswagen Multivan 7 Seater People Mover

Commissioner of Taxation
13 July 2005

References

ATO references:
NO 2003/11684

ISSN 0813-3662

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