I'm a DVA TPI and purchased a vehicle using the GST exemption.
- I would like to buy and have fitted some replacement parts, including suspension components, battery, front and rear bumper replacement, exhaust, alternator, wheels and tyres.
- Two retailers are satisfied with my eligibility, but understandably have asked for something from the ATO or DVA that says these parts can be purchased GST-free as nothing on the ATO or DVA websites specifically says what can and cannot be considered 'parts' and what are accessories other than a few examples of what is not GST-free; spoilers, mudflaps, pin striping, roof racks, CD players.
- Can I assume under the definition provided by the ATO that other than consumables such as oil, grease, brake fluid, and fuel and the accessories listed as not being GST-free, 'car parts' refers to a 'part' replacing an existing part of a vehicle or a part that is specifically made for that vehicle and is not an accessory as described on the ATO site and information sheet?
- Where can I obtain this in writing to provide to retailers?
Thank you.