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Wednesday, 22 August 1973
Page: 271


Mr Lamb asked the Treasurer, upon notice:

(1)   What are the different classifications of people eligible for sales tax exemption in respect of motor vehicles under either section 135 or 135a of the Sales Tax (Exemptions and Classifications) Act.

(2)   How many individuals suffering the handicap of the loss of one leg or both legs due to (a) warservice injury and (b) civilian injury are eligible under these classifications.

(3)   How many individuals suffering the handicap of blindness due to (a) injury incurred as a result of service in the Armed Forces and (b) non-service injury are eligible under these classifications.

(4)   What is the loss to revenue under this exemption in respect of each category in parts (2) and (3). and how many of those eligible contributed to the loss of revenue under these classifications.


Mr Crean - The answer to the honourable member's question is as follows:

(1)   Exemption of a motor vehicle under item 135 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act is available to a person who has served in the Defence Force or in any other armed forces of Her Majesty and who, as a result of that service:

(a)   has lost a leg or both arms or is, for the purpose of the application in relation to him of the Fifth Schedule to the Repatriation Act 1920-1965 (including that Act as extended to him by the Repatriation (Far East Strategic Reserve) Act 1956-1964 or the Repatriation (Special Overseas Service) Act 1962-1965), to be deemed to have had a leg or both arms amputated; or

(b)   is in receipt of a special pension under the Second Schedule to the Repatriation Act as so extended to him) in respect of blindness, total and permanent incapacity or tuberculosis.

Exemption under item 135a in the First Schedule to the Sales Tax (Exemptions and Classifications) Act for a motor vehicle for use in his transportation to and from gainful employment is available to a person who has been certified by the Director-General of Social Security, or an officer appointed by him for the purpose, to have lost the use of one or both legs to such an extent that he is permanently unable to use public transport.

(2)   (a) and (b) The relevant statistics are not available.

(3)   (a) The number of individuals in receipt at 30th June 1972 of a special pension under the Second Schedule to the Repatriation Act 1920-1965 in respect of blindness was 395.

(b)   Persons suffering blindness due to non-service injury are not eligible for sales tax exemption in respect of motor vehicles under Item 135a in the First Schedule to the Sales Tax (Exemptions and Classifications) Act.

(4)   The loss to sales tax revenue in 1971-72 due to exemption of motor vehicles and parts and the number of persons referred to in parts (2) and (3) of the question who benefited were as follows:

 







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