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GST-free supplies of cars and car parts for eligible people with disability
AMA members are advised that a change to GST law has made it easier for eligible people with disability to obtain GST-free supplies of cars and car parts for transport to or from their place of employment.
As of 9 December 2020, registered medical practitioners can issue a Certificate of medical eligibility that declares an individual has lost the use of their limbs to the extent they cannot use public transport. This new certificate makes it easier for eligible patients to access the GST concession. Please note that permanent certificates previously issued by Medibank Health Solutions continue to be valid.
A version of the application form is available here.
Further information is available on the ATO website.
