CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1935
6AESales tax not payable on proportion of value of certain motor vehicles for people with disabilities
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#### 6AE Sales tax not payable on proportion of value of certain motor vehicles for people with disabilities
(1) In spite of anything contained in any law relating to sales tax, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods, being motor vehicles that:
(a) would have been covered by item 135 of the First Schedule if subitem (2) of that item had not been enacted; or
(b) would have been covered by item 135A of the First Schedule if subitem (2) of that item had not been enacted;
as is equal to two-thirds of the amount calculated using the formula in subitem 61(2) of the Second Schedule.