6.11.1.4 Can the GST rebate be claimed more than once?

Eligible veterans may not receive the GST rebate on the purchase of a subsequent motorcycle if in the previous two years they received a GST rebate on the purchase of a motorcycle under the regulations or on the purchase of a car through the Australian Taxation Office, unless:

• the earlier purchased motorcycle or car has been used to transport the person for distances totalling 40,000 kilometres, or
• the earlier purchased motorcycle or car is no longer reasonably capable of being used for the purpose for which a vehicle of that kind is ordinarily used and is not insured for its replacement value, or
• the Commission is satisfied that there are special circumstances justifying the purchase of the motorcycle.

Note: A special circumstance might include the theft and non-recovery of the veteran’s car if it was not insured for its replacement value.