Item 97: [Motor vehicles for eligible diItem 97: [Motor vehicles for eligible disabled persons]

#### Item 97: \[Motor vehicles for eligible disabled persons\] (1) Motor vehicles for use by an eligible disabled person for his or her personal transportation to and from gainful employment. > 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. (3) In this Item: > eligible disabled person means a person who has a current certificate given by the Secretary, certifying that the person has lost the use of one or both legs to such an extent that he or she is unable to use public transport. > Secretary means the Secretary to the Department of Health, Housing and Community Services, or an officer authorised by that Secretary.