ATO: GST and motor vehicles

Explains how GST applies to the purchase or disposal of a motor vehicle.

About GST and motor vehicles

Overview of how we define a motor vehicle and how to account for GST.

Purchasing a motor vehicle

Work out if you can claim a GST credit for your motor vehicle type.

Disposing of a motor vehicle

What to do with GST when you dispose of your motor vehicle.

Motor vehicles held when your GST registration is cancelled

Work out what to do if you cancel your GST registration while you still hold a motor vehicle.

Source: ATO

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