Legislation

TAA 1953 s What this Determination is about 1 Ruling 4 Principal purpose test for all vehicles 13 Modifications 16 Significance and extent of modifications 22 Modifications do not change the character of separate taxable supplies or importations 31 Examples 33 Example 1 - principal purpose - vehicles with minor modifications 33 Example 2 - principal purpose - vehicles with significant modifications 38 Example 3 - modifications - readily reversible modifications 41 Example 4 - modifications - permanent modifications 44 Date of effect 48 Appendix - Compliance approach 49 Commercial vehicle body types 50 Principal purpose of utility vehicles - simplified method 54 Example 5 - principal purpose - dual cab utility vehicle 60 Relying on this Determination This publication (excluding paragraphs 1 to 2, and Appendix) is a public ruling for the purposes

ATO documents that consider TAA 1953 s What this Determination is about 1 Ruling 4 Principal purpose test for all vehicles 13 Modifications 16 Significance and extent of modifications 22 Modifications do not change the character of separate taxable supplies or importations 31 Examples 33 Example 1 - principal purpose - vehicles with minor modifications 33 Example 2 - principal purpose - vehicles with significant modifications 38 Example 3 - modifications - readily reversible modifications 41 Example 4 - modifications - permanent modifications 44 Date of effect 48 Appendix - Compliance approach 49 Commercial vehicle body types 50 Principal purpose of utility vehicles - simplified method 54 Example 5 - principal purpose - dual cab utility vehicle 60 Relying on this Determination This publication (excluding paragraphs 1 to 2, and Appendix) is a public ruling for the purposes