DUTIES ACT 1997 - SECT 270A
Reduction in dutiable value--modified vehicles for people with disabilities
DUTIES ACT 1997 - SECT 270A
Reduction in dutiable value--modified vehicles for people with disabilities
270A Reduction in dutiable value--modified vehicles for people with
disabilities
(1) Duty on an application to register a motor vehicle is to be charged as
provided for by this section if--
(a) the application is made by a person with
a disability or the motor vehicle is used by or to transport a person with a
disability, and
(b) modifications (
"user modifications" ) have been made to the vehicle to enable a person with a
disability to drive the vehicle or to enable a person with a disability to be
transported in the vehicle.
(2) The duty chargeable on the application is to
be charged on the lesser of the following--