(1) A supply is GST-free if it is a supply of a * car to an individual who:
(a) has served in the Defence Force or in any other armed force of Her Majesty; and
(b) as a result of that service:
(i) has lost a leg or both arms; or
(ii) has had a leg, or both arms, rendered permanently and completely useless; or
(iii) is a veteran to whom section 24 of the Veterans' Entitlements Act 1986 applies and receives a pension under Part II of that Act; or
(iv) is receiving a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004 , or satisfies the eligibility criteria in section 199 of that Act; and
(c) intends to use the car in his or her personal transportation 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 person; or
(b) adapting it for transporting the person.
(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), (b) and (c) apply.