The Assistant Treasurer, Senator Kemp, today announced amendments to the sales tax law which are designed to encourage the increased construction of purpose-built vehicles that are used to provide transport for disabled persons.
"One particular benefit of these amendments will be to ensure that we cater for the needs of disabled participants at the Sydney Paralympic Games in 2000, although the measures will have a wider benefit," Senator Kemp said.
The sales tax law will be amended to exclude from sales tax, that part of the taxable value of a vehicle designed to be driven by a person suffering from a physical impairment, or designed to be used to transport such a person, that represents the additional costs attributable to making it suitable for that purpose.
The amendments will apply to dealings in such vehicles on or after 26 June 1998, the date the NSW Government announced the release of 400 additional wheelchair accessible taxi licenses.
MELBOURNE
5 November 1999
Media contacts: Matthew Guy Assistant Treasurers Office (03) 9650 7274