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  

38-505   Disabled veterans  

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

(a) has served in the Defence Force or in any other armed force of Her Majesty; and

(b) as a result of that service:

(i) has lost a leg or both arms; or

(ii) has had a leg, or both arms, rendered permanently and completely useless; or

(iii) is a veteran to whom section 24 of the Veterans ' Entitlements Act 1986 applies and receives a pension under Part II of that Act; or

(iv) is receiving a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004 , or satisfies the eligibility criteria in section 199 of that Act; and

(c) intends to use the car in his or her personal transportation 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 person; or

(b) adapting it for transporting the person.

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), (b) and (c) apply.


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