Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (76 of 2023)

Schedule 6   Minor and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 4   GST-free cars

9   GST-free cars

The amendments made by Division 2 of Part 2 of Schedule 3 to the Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (the amending law ) do not apply, and are taken never to have applied, in relation to:

(a) a disability certificate that:

(i) was issued before the commencement of the amending law; and

(ii) met the requirements of paragraph 38-510(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, as in force immediately before the commencement of the amending law; or

(b) a certificate of medical eligibility that:

(i) was issued before the commencement of the amending law; and

(ii) met the requirements of paragraph 38-510(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, as it operated immediately before the commencement of the amending law because of the modification determined by the Taxation Administration (Remedial Power – Certificate for GST-free supplies of Cars for Disabled People) Determination 2020.