TAXATION RULING NO. ST 2009

ST 2009

MOTOR VEHICLES OWNED BY BRITISH GOVERNMENT LOANED TO BRITISH WAR DISABLEMENT PENSIONERS FOR USE IN AUSTRALIA

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FOI status:

PREAMBLE

The question was raised whether sales tax exemption applies to motor vehicles owned by the British Government for lending to British War disablement pensioners for their use in Australia.

FACTS

2. The Australian Department of Veterans' Affairs purchase the vehicles and administer the scheme as agents for the British Government. The British Government decides who is medically eligible and retains the ownership of the vehicles.

RULING

3. It is accepted that the vehicles used in the scheme are intended for official use, and not for sale, by the British Government and are exempt under Item 72A, in the First Schedule to the Sales Tax (Exemptions and Classifications) Act.

COMMISSIONER OF TAXATION
21 JANUARY 1983

References

ATO references:
NO ST 66/E 234 P7 F47

Subject References:
MOTOR VEHICLE TAX EXEMPTIONS
BRITISH PENSIONERS
WAR DISABLEMENT PENSIONERS

Legislative References:
FIRST SCHEDULE ITEM 72A