Sales Tax Assessment Amendment (Deficit Reduction) Act 1993 (44 of 1993)

Part 2   Amendments commencing on 18 August 1993

5   Luxury motor vehicle for disabled person

Section 49 of the Principal Act is amended by omitting subsection (2) and substituting the following subsection:

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