Goods and Services Tax Industry Issues
Motor Vehicle Industry Partnership

Addendum - Are oils and lubricants purchased by a person with a disability 'parts' for the purposes of the subdivision 38-P of the GST Act?

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Industry Issue GST II MV1 to make minor style changes.

GST II MV1 is amended as follows:

1. Title

In the Title, omit the word 'subdivision'; substitute 'Subdivision'.

2. Paragraph 1

(a) Omit 'The GST Act'; substitute 'The A New Tax System (Goods and Services Tax) Act 1999 (GST Act)'.

(b) In paragraph (a) omit, ', and'.

This Addendum applies from 9 December 2020.

Commissioner of Taxation
9 December 2020

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