Commonwealth Consolidated Acts Commonwealth Consolidated Acts
1 After section 49
Insert:
49A Motor vehicles for transporting disabled persons
(1) This section applies to motor vehicles:
(a) designed or adapted for driving by a person who is suffering from a physical impairment; or
(b) designed or adapted for transporting a person who is suffering from a physical impairment.
(2) The exempt part is so much of the taxable value as represents the additional cost of manufacturing the motor vehicle resulting solely from the vehicle being designed or adapted for the purpose of:
(a) it being driven by a person who is suffering from a physical impairment; or
(b) it being used for the transportation of a person who is suffering from a physical impairment.
(3) For the purposes of Schedule 6 to the Exemptions and Classifications Act, the taxable value of a motor vehicle to which this section applies is taken to be reduced by the amount of the exempt part.
2 Application
The amendment made by this Schedule applies to dealings with goods on or after 26 June 1998.