"All allowances are constantly under review. The information contained in the Consolidated Library of Information and Knowledge (CLIK) does not replace legislation and any relevant decisions that have been determined by the courts.
No person should rely on the contents of CLIK without first obtaining advice from a qualified professional person."
The entitlement to purchase new or used motor cars, or car parts, GST-free, is intended to assist eligible veterans [2] with their personal transportation. This scheme is administered by the Australian Taxation Office (ATO). For the purposes of the scheme, a 'car' is defined as a motor vehicle (other than a motorcycle or similar vehicle) designed to carry a load less than one tonne and fewer than nine passengers. The exemption from the GST does not extend to motorcycles (however, see Chapter 6.11 Special Assistance). [3]
More → [4]
Eligible persons are those who served in the Australian Defence Force [2] or in any other armed force of Her Majesty (for example, A British or a New Zealand veteran, and as a result of that service:
The veteran must intend to use the car for their personal transportation:
An eligible veteran is entitled to purchase a new or used car up to the 'car limit' (or 'car depreciation limit'), free of GST. A veteran can purchase a more expensive car but the amount in excess of the limit will incur GST. The GST car limit is specified in subsection 40-230 (3) of the Income Tax Assessmen — t Act 1997 [6] (as a guide, the car limit for the 2013–14 and 2014-15 financial years is $57,466). This limit is reviewed each financial year and may change. The GST inclusive market value of the car should disregard any value that is attributed to modifications that are made to the car solely for the purpose of adapting the car for driving by the person or transporting the person. The link at the end of this text takes you to the declaration form required for GST exemption.
More → [7]
To purchase a GST exempt car or car parts, the eligible veteran should complete a 'Declaration for an exemption of GST on a car or car parts – disabled veterans' and present it to the motor trader at the time of purchase. The form is retained by the motor dealer. The veteran also needs to provide the motor dealer, as evidence of eligibility:
The eligible veteran does not pay the GST to the motor dealer.
Veterans who are eligible for a car GST exemption may also be eligible for registration concessions and should check this with their relevant state government.
Veterans in receipt of special rate pension or disability compensation payment at the 100% rate or above may be exempt from stamp duty on the purchase of a new or second hand car. This should be checked for each state.
Veterans and/or motor dealers may obtain authoritative technical advice on vehicle taxation from the Australian Taxation Office centre at Moonee Ponds, Victoria. The centre's telephone number is (03) 9275-4322.
A New Tax System (Goods and Services Tax) Act 1999: Section 38-505
http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200401808?OpenDocument [10]
Declaration to the Commissioner of Taxation – Goods and Services Tax – Disabled Veteran
http://www.ato.gov.au/individuals/content.asp?doc=/content/20181.htm [12]
ATO website - Declaration for an exemption of GST on a car or car parts - disabled veterans
http://www.ato.gov.au/individuals/content.aspx?doc=/content/20181.htm [14]
For the purposes of Part VI of the VEA [16], a reference to a veteran is taken to be a reference to:
For the purposes of Part VII of the VEA [16], according to subsection 5C(1), veteran means a person (including a deceased person):
The Australian Defence Force includes:
Disability compensation payment (known before 2022 as disability pension), for the purposes of service pension, income support supplement and veteran payment, means:
Please note that the Disability Compensation Payment is legally a pension by way of compensation under the VEA so that concessional benefits under state, territory and local government legislation to pensioners/pensions under the VEA are not denied.
Permanent incapacity has two meanings depending on the context: (i) and (ii).
(i) for the purpose of invalidity service pension
pre 1/1/2000
The test of permanent incapacity for invalidity service pension [2] changed with effect from 1/1/2000. Prior to this date, a person was considered to be permanently incapacitated for work if the:
This prior test of permanent incapacity continues to apply (is saved) for persons who were receiving (or who had claimed) the invalidity payment prior to 1/1/2000.
post 1/1/2000
A person claiming service pension is permanently incapacitated for work for paragraph 37(1) (c) of the if the person:
A person satisfies this subsection if:
(ii) for the purpose of invalidity ISS
pre 1/1/2000
The test of permanent incapacity for invalidity ISS [2] changed with effect from 1/1/2000. Prior to this date, a person was considered to be permanently incapacitated for work if the:
This prior test of permanent incapacity continues to apply (is saved) for persons who were receiving (or who had claimed) the invalidity payment prior to 1/1/2000.
post 1/1/2000
A person claiming ISS is permanently incapacitated for work if:
Veterans' Entitlements Act 1986.
The Repatriation Health Card - For All Conditions is gold in colour and frequently referred to simply as the “Gold Card”. The card entitles its holder to obtain health care and related services for all the person's identified health care needs, whether they are war-caused or not.
Links
[1] https://clik.dva.gov.au/user/login?destination=node/16576%23comment-form
[2] https://clik.dva.gov.au/%23
[3] https://clik.dva.gov.au/compensation-and-support-policy-library/part-6-veterans-compensation-allowances-and-benefits/611-crisis-payment-and-motorcycle-gst-rebate-special-assistance
[4] https://clik.dva.gov.au/book/export/html/16576#tgt-cspol_part6_ftn67
[5] https://clik.dva.gov.au/book/export/html/16576#tgt-cspol_part6_ftn68
[6] http://www.comlaw.gov.au/Series/C2004A05138
[7] https://clik.dva.gov.au/book/export/html/16576#tgt-cspol_part6_ftn69
[8] https://clik.dva.gov.au/book/export/html/16576#tgt-cspol_part6_ftn70
[9] https://clik.dva.gov.au/book/export/html/16576#ref-cspol_part6_ftn67
[10] http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200401808?OpenDocument
[11] https://clik.dva.gov.au/book/export/html/16576#ref-cspol_part6_ftn68
[12] http://www.ato.gov.au/individuals/content.asp?doc=/content/20181.htm
[13] https://clik.dva.gov.au/book/export/html/16576#ref-cspol_part6_ftn69
[14] http://www.ato.gov.au/individuals/content.aspx?doc=/content/20181.htm
[15] https://clik.dva.gov.au/book/export/html/16576#ref-cspol_part6_ftn70
[16] http://clik.dva.gov.au/legislation-library