Question 1. Is the car a motor vehicle that can only carry a load less than one tonne and less than 9 passengers? (If it is a motorcycle, you do not meet this requirement and must answer No).
Yes – Go to question 2
No – The car is not GST-free
Question 2. Are you buying the car jointly with another person?
Yes - The car is not GST-free
No - Go to question 3
Question 3. Are you leasing the car under a full novation arrangement (that is, your employer leases the car)?
Yes - The car is not GST-free
No - Go to question 4
Question 4. Have you served in the Australian Defence Force or any other Commonwealth armed force?
(If you are a cadet, a cadets' officer, a cadets' instructor or a ‘declared member’, you do not meet this requirement and must answer No).
Yes – Go to question 5
No – Go to question 6
Question 5. As a result of that service, you either:
- lost a leg or both arms
- have total and permanent loss of use in a leg or both arms
- receive a totally and permanently incapacitated (TPI) pension
- receive, or are assessed by the Department of Veterans' Affairs as eligible to receive, a special rate disability pension?
Yes – Go to question 8
No – Go to question 6
Question 6. Do you have a permanent certificate from Medibank Health Solutions (MHS) that certifies you have lost the use of one or more limbs to the extent that you can’t use public transport?
Yes – Go to question 9
No – Go to question 7
Question 7. Do you have a current certificate of medical eligibility issued in the approved form by a registered medical practitioner that certifies you have lost the use of one or more limbs to the extent that you can’t use public transport?
Yes – Go to question 9
No – The car is not GST-free
Question 8. Do you intend to use the car from the date you get it for your personal transport for at least either 2 years or until the car has travelled 40,000 kilometres?
Yes – Go to question 10
No – The car is not GST-free
Question 9. Do you intend to use the car from the date you get it for travel for gainful employment for at least either 2 years or until the car has travelled 40,000 kilometres?
Yes – Go to question 10
No – The car is not GST-free
Question 10. Is the GST inclusive market value of the car less than the car limit (see Car limit for this year's limit)?
Yes – The car is GST-free
No – Go to question 11
Question 11. Has the car been modified so you can drive or be driven in it?
Yes – The car is GST-free up to the car limit and LCT does not apply up to the LCT threshold.
If the car is specially fitted out for transporting disabled peopleExternal Link seated in wheelchairs, LCT does not apply (unless the supply of the car is GST-freeExternal Link).
You must pay GST on the GST inclusive market value of the car above the car limit.
When LCT applies, you must pay LCT above the LCT threshold.
The cost of modifications made to adapt the car for your use, are not included in the LCT value used to calculate the LCT payable.
Where the car is supplied GST- free, in calculating the luxury cat tax payable the LCT value includes the GST that would have been payable.
No – The car is GST-free up to the car limit and LCT does not apply up to the LCT threshold.
You must pay GST on the GST inclusive market value of the car above the car limit.
When LCT applies, you must pay LCT above the LCT threshold.
Use this checklist to help you work out if you are eligible for a GST concession when you buy or lease a car.