SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 4 - Exempt parts of taxable value

SECTION 49 (Repealed by 101 of 2006)   LUXURY MOTOR VEHICLE FOR DISABLED PERSON OR EXEMPT CHILD CARE BODY  

49(1)  [Application]  

This section applies if an exemption based on exemption Item 96, 97 or 144A would have been available except for subitem (2) of the Item concerned.

49(2)  [Exempt part]  

The exempt part is 67.1% of the motor vehicle depreciation limit for the financial year in which the taxable dealing happens.