SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 4 - Exempt parts of taxable value

49A (Repealed by 101 of 2006)   MOTOR VEHICLES FOR TRANSPORTING DISABLED PERSONS  

49A(1)  [Application]  

This section applies to motor vehicles:

(a)  designed or adapted for driving by a person who is suffering from a physical impairment; or

(b)  designed or adapted for transporting a person who is suffering from a physical impairment.

49A(2)  [Exempt part]  

The exempt part is so much of the taxable value as represents the additional cost of manufacturing the motor vehicle resulting solely from the vehicle being designed or adapted for the purpose of:

(a)  it being driven by a person who is suffering from a physical impairment; or

(b)  it being used for the transportation of a person who is suffering from a physical impairment.

49A(3)  [Exempt part under Exemptions and Classifications Act, Schedule 6]  

For the purposes of Schedule 6 to the Exemptions and Classifications Act, the taxable value of a motor vehicle to which this section applies is taken to be reduced by the amount of the exempt part.