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].