Page 91 - F6 Slide - Taxation - Lecture Day 4
P. 91
Denial Of Input Tax: Motor Cars
Definition of a motor car
Excludes
Vehicles capable of transporting only 1 person / > 16 persons
Vehicles ≥3 500 kg
Caravans
Ambulances
Vehicles not capable of transporting passengers
Game-viewing vehicles (carry ≥ 7 passengers for game-viewing)
Hearses
