Wheelchairs and carriages
Handicapped persons
Adapted motor vehicles
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 12, item 2(f)
Generally
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 12, Note (5C), (5F), (5G), (5H)
Handicapped persons, zero-rating
Commentary –
Indirect Tax Reporter ¶50-345
;
Indirect Tax Reporter ¶50-385