10.12.18 GST exemption for supply of a motor vehicle to a disabled former veteran

The Australian Tax Office (ATO) administers GST exemptions for veterans. Questions related to exemption should be directed to the ATO.

In order to secure this exemption, the delegate will need to provide a completed Form: Declaration for an exemption of GST on a car or car parts - disabled veterans to their car dealer or car parts supplier at the point of sale. The form can be accessed from the Australian Taxation Office (ATO) website. 

The GST exemption is not a rebate scheme, which means that the ATO is unable to reimburse the person the cost of the GST on the car and/or car parts once the purchase has been finalised. 

While a claimant under the MVCS may not be a ‘veteran’, the GST exclusion will still apply where he or she meets the first criteria outlined above.