Supply of cars or car parts GST-free

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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.

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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.

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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:

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
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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
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How much you can receive

The maximum value of the car is $60,733 including GST. If the car exceeds this amount GST is payable on the balance above $60,733.

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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 embossed 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 $60,733.

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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.
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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.

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