Page 98 - ADVANCED TAXATION - Day 1 Slides

98
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