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.".