38‑505 Disabled veterans38‑505 Disabled veterans

38‑505 Disabled veterans

(1) A supply is GST‑free if it is a supply of a *car to an individual who: (a) has served in the Defence Force or in any other armed force of the Sovereign; and (b) as a result of that service: (i) has lost a leg or both arms; or (ii) has had a leg, or both arms, rendered permanently and completely useless; or (iii) is a veteran to whom section 24 of the Veterans’ Entitlements Act 1986 applies and receives a pension under Part II of that Act; or (iv) is receiving a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004, or satisfies the eligibility criteria in section 199 of that Act; and (c) intends to use the car in his or her personal transportation during all of the *Subdivision 38‑P period. (2) However, a supply covered by subsection (1) is not GST‑free to the extent that the *GST inclusive market value of the *car exceeds the *car limit. (3) In working out the *GST inclusive market value of the *car for the purposes of subsection (2), disregard any value that is attributable to modifications made to the car solely for the purpose of: (a) adapting it for driving by the person; or (b) adapting it for transporting the person. (4) A supply is GST‑free if it is a supply of *car parts that are for a *car for an individual to whom paragraphs (1)(a), (b) and (c) apply.