Goods and Services Tax (GST) concessions for people with disabilities
People with a disability who intend to use a car for personal transportation to or from gainful employment for a period of two years or until the car has travelled 40,000 kilometres are eligible to purchase a car GST-free. People eligible to purchase a car GST-free can also lease a car GST-free provided:
- The period of the lease is for at least two years, or
- The car is used to travel 40,000 kilometres from the date it is purchased, and
- It is intended to use the car for the prescribed purpose for the whole of that period
The Australian Taxation Office provides more information:
Supported by the Community Sector Investment Fund (external link - opens in a new window).