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6.11.1 Motorcycle GST rebate scheme
In this section
Eligible veterans may be entitled to claim the GST on the purchase of a motorcycle or replacement parts under the Veterans' Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001.
Eligible veterans may receive a GST rebate on the purchase of a motorcycle or replacement parts, if:
- the motorcycle or replacement parts were purchased on or after 1 July 2000.
See ‘Financial Assistance on the Purchase of a Motorcycle’ in the Compensation and Support Reference Library for the Intent Paper.
Note: For more information about purchases of motorcycle, please see 6.11.3. For more information about the purchase of replacement parts, please see 6.11.4.
Eligible veterans must submit applications:
- in writing and in accordance with a form approved by the Commission, and
- accompanied by a tax invoice, or a recipient created tax invoice, as required by the A New Tax System (Goods and Services Tax) Act 1999 (ANTS GST Act).
Note: For more information about evidentiary requirements, please see 6.11.6.
For the purposes of the regulations, the following are some key definitions:
Motorcycle: means a motor vehicle with not more than 4 wheels that is steered by means of handle bars.
Part: for a motorcycle, means a standard part, but does not include oils, greases, paints, hydraulic oils, refrigerant gases, radiator additives, petrol additives, brake fluids or petrol.
GST inclusive market value: in relation to a motorcycle or part, means the market value of the motorcycle or part without any discount for an amount of GST (excluding the value of any modifications made solely for the purpose of adapting the motorcycle or part for driving or for transporting a person).
Car limit: has the meaning given by subsection 40‑230(3) of the Income Tax Assessment Act 1997.
Car: has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
Note: For a complete list of definitions, please see Part 1.3 of the regulations.