Item 96: [Motor vehicles for disabled ve

Item 96: [Motor vehicles for disabled veterans]

(1) Motor vehicles for use, for his or her personal transportation, by a person who: (a) has served in the Defence Force or in any other armed force of Her Majesty; and (b) as a result of that service: (i) has lost a leg or both arms; or (ii) has had a leg, or both arms, rendered permanently and completely useless; or (iii) is a veteran to whom section 24 of the Veterans’ Entitlements Act 1986 applies and receives a pension under Part II of that Act.

Note: [Parts]

(2) This Item does not apply to goods covered by Item 1 in Schedule 5. For the purpose only of deciding whether goods are covered by Item 1 in Schedule 5, the taxable value of a dealing with a motor vehicle is to be reduced by so much as is attributable to modifications made to the motor vehicle solely for the purpose of: (a) adapting it for driving by the person with the disability; or (b) adapting it for transporting the person with the disability.