Document ID: chunk:federal_register_of_legislation:F2007C00598:body:0:p3
Version: federal_register_of_legislation:F2007C00598
Segment Type: other
Provision Reference: 
Character Range: 5016–7712

does not apply to the person if, in the 2 years immediately before the purchase of the motorcycle mentioned in subregulation (1), the person received motorcycle benefit in relation to another motorcycle (the earlier purchased motorcycle), unless:
 (a) the earlier purchased motorcycle has been used to transport the person for distances totalling more than 40 000 kilometres; or
 (b) the earlier purchased motorcycle:
 (i) is no longer reasonably capable of being used for the purpose for which a motorcycle of that kind is ordinarily used; and
 (ii) is not insured for its replacement value; or
 (c) the Commission is satisfied that there are special circumstances justifying the purchase of the motorcycle mentioned in subregulation (1).
Example
A special circumstance could include the theft and non‑recovery of the earlier purchased motorcycle if it is not insured for its replacement value.

 (3) This regulation does not apply to the person if, in the 2 years immediately before the purchase of the motorcycle mentioned in subregulation (1), the person had purchased a GST‑free car, unless:
 (a) the car or vehicle has been used to transport the person for distances totalling more than 40 000 kilometres; or
 (b) the car or vehicle:
 (i) is no longer reasonably capable of being used for the purpose for which a car or vehicle of that kind is ordinarily used; and
 (ii) is not insured for its replacement value; or
 (c) the Commission is satisfied that there are special circumstances justifying the purchase of the motorcycle.
Example
A special circumstance could include the theft and non‑recovery of the car or vehicle if the car or vehicle is not insured for its replacement value.

6 Eligibility — purchase of part for motorcycle

  This regulation applies to a person if:
 (a) on or after 1 July 2000, the person purchases a motorcycle part in respect of which GST is payable; and
 (b) the person intends to use the part for a motorcycle for which the person has been granted motorcycle benefit, to replace a part of the motorcycle that:
 (i) is no longer fit for its purpose due to wear and tear; or
 (ii) was destroyed, damaged or stolen and was not insured for its replacement value.

Part 3 Applications for motorcycle benefit

7 Applications — formal requirements

 (1) An application for motorcycle benefit must be:
 (a) in writing; and
 (b) in accordance with a form approved by the Commission; and
 (c) accompanied by a tax invoice, or a recipient created tax invoice, as required by the ANTS GST Act to be issued in relation to the purchase of the motorcycle or motorcycle part.

 (2) The application must be forwarded to, or delivered at, an office of the Department in