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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  

(1)  

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


(a) 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
 View history reference


(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.

(2)  

 View history reference
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.

(3)  

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.

(4)  

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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