Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 3/63)
Character Range: 250914–253465

the land without *consideration or for consideration that is less than the *GST inclusive market value of the supply.
 (2) An entity *carries on a farming business if it carries on a *business of:
 (a) cultivating or propagating plants, fungi or their products or parts (including seeds, spores, bulbs and similar things), in any physical environment; or
 (b) maintaining animals for the purpose of selling them or their bodily produce (including natural increase); or
 (c) manufacturing dairy produce from raw material that the entity produced; or
 (d) planting or tending trees in a plantation or forest that are intended to be felled.

38‑480  Farm land supplied for farming
  The supply of a freehold interest in, or the lease by an *Australian government agency of or the *long term lease of, land is GST‑free if:
 (a) the land is land on which a *farming business has been *carried on for at least the period of 5 years preceding the supply; and
 (b) the *recipient of the supply intends that a farming business be carried on, on the land.

Subdivision 38‑P—Cars for use by disabled people

38‑505  Disabled veterans
 (1) A supply is GST‑free if it is a supply of a *car to an individual who:
 (a) has served in the Defence Force or in any other armed force of the Sovereign; and
 (b) as a result of that service:
 (i) has lost a leg or both arms; or
 (ii) has had a leg, or both arms, rendered permanently and completely useless; or
 (iii) is a veteran to whom section 24 of the Veterans' Entitlements Act 1986 applies and receives a pension under Part II of that Act; or
 (iv) is receiving a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004, or satisfies the eligibility criteria in section 199 of that Act; and
 (c) intends to use the car in his or her personal transportation during all of the *Subdivision 38‑P period.
 (2) However, a supply covered by subsection (1) is not GST‑free to the extent that the *GST inclusive market value of the *car exceeds the *car limit.
 (3) In working out the *GST inclusive market value of the *car for the purposes of subsection (2), disregard any value that is attributable to modifications made to the car solely for the purpose of:
 (a) adapting it for driving by the person; or
 (b) adapting it for transporting the person.
 (4) A supply is GST‑free if it is a supply of *car parts that are for a *car for an individual to whom paragraphs (1)(a), (b) and (c) apply.

38‑510  Other disabled people
 (1) A supply is GST‑free if it is a