A New Tax System (Goods and Services Tax) Act 1999
Section 38-505
To assist eligible veterans with the cost of purchasing new cars and essential spare parts.
An eligible person is a former member of the Australian Defence Force or the armed forces of any other Commonwealth country who, as a result of service:
Eligibility for GST exemption applies where:
Exemption from Sales Tax was granted (1947).
GST exemptions were introduced when GST replaced Sales Tax on 1 July 2000.
In 1947, in response to representations made by limbless ex-servicemen on the basis that it was impracticable for these ex-servicemen to make use of public transport. Initially, the exemption applied only to ex-servicemen who had lost a leg as a result of their service in the armed forces.
The provision was extended in 1949 to ex-servicemen who had lost both arms, or were deemed under the Repatriation Act 1920 to have lost a leg or both arms, were totally and permanently incapacitated, blind, or had tuberculosis.
Exemption from GST was introduced when GST replaced Sales Tax on 1 July 2000.
1991 |
In the 1991/92 Budget a cap was placed on the amount of exemption available. This cap has been set at the luxury car threshold. |
2000 |
Exemption from Sales Tax on motor vehicles and parts replaced by an exemption from GST on motor cars and parts. |
Links
[1] https://clik.dva.gov.au/user/login?destination=comment/reply/24018%23comment-form