Supply of cars or car parts GST-free

If you are an eligible veteran you may not have to pay the GST on the purchase or lease of a car or car parts.

What is the supply of cars or car parts GST-free

We consider a car to be a new or used motor vehicle (except a motorcycle or similiar) designed to carry:

• a load less than 1t
• fewer than 9 passengers

Car parts can include:

• batteries
• tyres
• disc brake pads

Car parts are not:

• petrol
• oil
• accessories such as mudflaps

The Australian Taxation Office (ATO) provides this concession.

Who can receive it

You served in the Australian Defence Force (ADF) or any other Commonwealth armed force and as a result of that service you:

• have lost a leg or both arms
• have a leg or both arms are permanently unable to be used
• receive the Disability Compensation Payment at the special rate (TPI); or
• receive or are eligible to receive the Special Rate Disability Pension (SRDP); and

When you buy a car or car parts for your personal transport, you intend to use the car:

• for at least 2 years
• until the car can no longer be used for its ordinary use; or
• to travel at least 40,000km

Who can not receive it

You are not able to get this if you are a:

• cadet
• cadet's officer
• cadet's instructor
• declared member

How much you can receive

The maximum value of the car is $68,108 including GST for the 1 July 2023 - 30 June 2024 financial year . If the car exceeds this amount GST is payable on the balance above $68,108.

How you claim

Complete the Declaration for an exemption of GST on a car or car parts — disabled veterans

Present the following to the car dealership:

• your completed declaration for an exemption of GST on a car or car parts — disabled veterans; and
• your Veteran Gold Card with TPI endorsed or a letter from DVA confirming your eligibility

The dealership needs to keep copies of the documents as the authority to supply the car, or car parts to you GST-free.

You do not pay GST to the motor dealer if total market value is under the maximum value of $68,108.

Important information

• The ATO provides car tax concessions to a person with disability.
• If you have paid GST on a car or car parts and you think you should have been eligible for a concession, you may still be able to get a refund of the GST. Call the ATO on 13 28 66 for further advice.

What other help is available

• Motorcycle GST Rebate Scheme
  A rebate for the GST paid on a motorcycle or motorcycle parts. You may be able to get this rebate if you have a serious service-related injury or condition.
• Vehicle Assistance Scheme
  Help with a car if you have a serious service-related injury or condition that affects your mobility.
• Motor Vehicle Compensation Scheme
  Vehicle assistance may be available in limited circumstances if you have ADF service after 1 July 2004.
• Medical aids, equipment and modifications under RAP
  These items may help you to remain safe and independent.