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
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People with disability eligibility for car tax concessions