CTHRepealedAct
Sales Tax Assessment Act 1992
49Luxury motor vehicle for disabled person or exempt child care body
Start here
Get a plain-English read of 49
Turn the raw legal text into a practical explanation grounded in Sales Tax Assessment Act 1992.
#### 49 Luxury motor vehicle for disabled person or exempt child care body
(1) This section applies if an exemption based on exemption Item 96, 97 or 144A would have been available except for subitem (2) of the Item concerned.
(2) The exempt part is 67.1% of the motor vehicle depreciation limit for the financial year in which the taxable dealing happens.