and the GST
- purchases by eligible people with disabilities
Under the goods and services
tax (GST) legislation there are concessions for eligible people with disabilities
who purchase new cars, second-hand cars and car parts.
can all so purchase the following items GST-free, provided they are specifically
designed for people with an illness or disability and are not widely used
by people without an illness or disability:
purpose car seats
motor vehicle modifications.
car seat harnesses specifically designed for people with disabilities
wheelchair and occupant restraints
electric/hydraulic wheelchair lifting devices,
click on the following link for detailed information