Cars and the GST
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Cars 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.

You 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:

  • special purpose car seats
  • car seat harnesses specifically designed for people with disabilities
  • wheelchair and occupant restraints
  • wheelchair ramps
  • electric/hydraulic wheelchair lifting devices,
  • motor vehicle modifications.

    Please click on the following link for detailed information

    http://www.ato.gov.au/individuals/content.asp?doc=/content/13098.htm

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