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  

38-510   Other disabled people  

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


has a current disability certificate issued by:

(i) the person holding the position of Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997 ); or

(ii) an officer or employee of that company who is authorised in writing by the Managing Director for the purposes of this section;
certifying that the individual has lost the use of one or more limbs to such an extent that he or she is unable to use public transport; and

(b)  intends to use the car in his or her personal transportation to or from gainful employment 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 individual; or

(b)  adapting it for transporting the individual.

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) and (b) applies.


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