Tax and motor vehicle duty exemptions
Duty exemption for vehicles used to convey disabled people
In Victoria, exemption from motor vehicle duty applies for:
- A private, Government or charitable registered motor vehicle used to convey an incapacitated person where the vehicle is specially converted to provide wheelchair access to and egress from the vehicle for an incapacitated person who is seriously impaired, and is not a taxi-cab within the meaning of the Transport Act 1983 (Vic)
- Motor vehicles registered or to be registered in, and marked with, the name of a corporate or unincorporated body established for a public purpose and not for private gain and only used for the conveyance of disabled or handicapped people for training, education or employment
Note: For the second case, there are no specifications for size and placement of the organisation's name on the vehicle. Some community service organisations place a sticker the size of a business card on a side window.
For more information see:
Tax exemption for luxury cars modified for transporting disabled people
Luxury Car Tax (LCT) is a tax of 25% on luxury cars which have a GST-inclusive value above the LCT threshold when sold or imported. It does not apply to cars that have been specifically fitted out for transporting disabled people seated in wheelchairs and for which GST is payable. It also does not apply to modifications made solely for the purpose of adapting the car for driving by, or transporting, a person with a disability.
The Australian Taxation Office provides more details:
Download the form to apply for exemption from luxury car tax for modified vehicles:
Supported by the Community Sector Investment Fund (external link - opens in a new window).