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—cars/Eligibility-for-car-tax-concessions/
Links to this site have changed in the past, if your getting a page error try a seach for :-
People with disability eligibility for car tax concessions