#### Item 1: \[Luxury motor cars\] (1) Motor cars or station wagons (including those known as four‑wheel drive vehicles), if the taxable value of the taxable dealing concerned is more than 67.1% of the motor vehicle depreciation limit that applies under section 57AF of the Income Tax Assessment Act 1936 for the financial year in which the taxable dealing happens. (2) This Item does not cover motor vehicles that are specially fitted out for transporting disabled persons seated in wheel chairs unless the motor vehicles are described in subitem (1) of exemption Item 96 or 97.

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