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A motor vehicle, provided or modified by DVA to a person, can be loaned at any time at that person's discretion, as long as the person using the vehicle adheres to his or her obligations under the MVCS as outlined in this manual.
Also, they must be suitably licensed to operate the vehicle.
Section 38-505 of the A New Tax System (Goods and Services Tax) Act 1999 (ANTS Act) provides that a Goods and Services Tax (GST) exemption applies to the supply of a motor vehicle (or parts to modify a motor vehicle) to an individual who:
Where the Commission subsidises the purchase of a motor vehicle for a person for the first time, that vehicle is known as an “initial motor vehicle”. The initial vehicle may be a new vehicle, or a second-hand vehicle.
Eligibility for an initial vehicle
An eligible person is entitled to motor vehicle modifications if the delegate is satisfied that:
Stamp duty is a payment that must be made to state and territory governments at the time of registration of any new or used vehicle in Australia. The actual amount of stamp duty that must be paid varies between states/territories but is always calculated based on the GST inclusive cost of the vehicle.
An eligible person under the MVCS is a person who has:
If there is a breach of any of the MVCS requirements, the delegate may notify the person in writing that:
If the MRCC subsidises the purchase of a motor vehicle for a person, the person is taken to be the legal owner of the motor vehicle.
However, the Commonwealth has a chattel mortgage interest in the motor vehicle to the extent of the amount of the subsidy. The conditions attached to a chattel mortgage include the following:
The motor vehicle cannot be:
The delegate may require a person who is provided with any compensation under the MVCS to give a written undertaking to comply with any conditions set out in the MVCS, although the conditions set out in the MVCS must be complied with regardless of whether or not a written undertaking is given.
Delegations under the MVCS are contained in section 2.9.3 of this Guide.