the ^* luxury car tax value of the car is the GST inclusive market value of the car excluding any luxury car tax payable on the supply.

Additional supplies and modifications for cars

(3)

The ^* luxury car tax value of a ^* car includes the ^* price of all supplies in relation to the car that are made to, or are paid for by, the ^* recipient of the car, or an ^* associate of the recipient and that are:

(a)

made before the ^* end supply of the car; or

(b)

made under an arrangement made with the supplier of the car, or with an associate of the supplier, at or before the time of the end supply.

(4)

If a supply in relation to the ^* car is made by an ^* associate of the ^* recipient of the car and there is no ^* consideration for the supply or the consideration is less than the ^* GST inclusive market value of the car, the ^* price of the supply is the GST inclusive market value of the supply.

Modifications for disabled people

(5)

The ^* luxury car tax value of a ^* car does not include the ^* price of modifications made to the car solely for the purpose of:

(a)

adapting it for driving by a ^* disabled person; or

(b)

adapting it for transporting a disabled person.