270AReduction in dutiable value—modified vehicles for people with disabilities

#### 270A Reduction in dutiable value—modified vehicles for people with disabilities 270A Reduction in dutiable value—modified vehicles for people with disabilities > > (1) Duty on an application to register a motor vehicle is to be charged as provided for by this section if— > > > > > (a) the application is made by a person with a disability or the motor vehicle is used by or to transport a person with a disability, and > > > > > (b) modifications (user modifications) have been made to the vehicle to enable a person with a disability to drive the vehicle or to enable a person with a disability to be transported in the vehicle. > > > (2) The duty chargeable on the application is to be charged on the lesser of the following— > > > > > (a) the dutiable value of the motor vehicle reduced by the value of the user modifications, > > > > > (b) the dutiable value of the motor vehicle determined without regard to the user modifications. > > > (3) The value of the user modifications is the consideration in money or money’s worth given for the user modifications. > > **s 270A:** Ins 2008 No 67, Sch 1 \[37\].