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.