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
https://www.ato.gov.au/Individuals/People-with-disability/Tax-concessions—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