Hi there,
I read this private advice from the ATO about the vehicle is not a luxury car and is considered a commercial vehicle that is not designed for the principle purpose of carrying passengers.
In this example, the full GST on the vehicle acquisition can be claimed.
My question is regarding depreciation—can the full purchase price of the vehicle (in the above case) be depreciated?
Thank you
Hi @Nhuahoa
The car limit applies to passenger vehicles (except motorcycles or similar vehicles) designed to carry a load of less than one tonne and fewer than 9 passengers.
It looks like this vehicle doesn't fit this description therefore the car limit wouldn't apply, and the vehicle can be depreciated in full provided any other relevant criteria is met.
Hi @Nhuahoa
The car limit applies to passenger vehicles (except motorcycles or similar vehicles) designed to carry a load of less than one tonne and fewer than 9 passengers.
It looks like this vehicle doesn't fit this description therefore the car limit wouldn't apply, and the vehicle can be depreciated in full provided any other relevant criteria is met.
2 Dec 2025 · 6 min read time
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