Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.510

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

  (a)   has a current certificate of medical eligibility issued by a * medical practitioner, in the * approved form, certifying that the individual has lost the use of one or more limbs to such an extent that the individual 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.

  (2)   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.