Palmer and Repatriation Commission (Veterans' entitlements)

Case

[2024] AATA 5

5 January 2024


Palmer and Repatriation Commission (Veterans' entitlements) [2024] AATA 5 (5 January 2024)

Division:VETERANS' APPEALS DIVISION

File Number(s):      2022/8162

Re:Gary Palmer

APPLICANT

AndRepatriation Commission

RESPONDENT

DECISION

Tribunal:Senior Member O'Donovan

Date:5 January 2024  

Place:Canberra

The decision under review is varied such that benefits should be paid in relation to each of the items where the word ‘allow’ appears in the final column of the attached table.

……………………[sgd]……………………

Senior Member O’Donovan

CATCHWORDS

VETERANS' ENTITLEMENTS - where the veteran is in receipt of a special rate pension - where the veteran qualifies for a GST rebate on motorcycles - whether the motorcycles were purchased after the relevant date to qualify for the scheme - whether the parts are replacement parts as required by the scheme - whether the part to be replaced is no longer fit for purpose - whether the part to be replaced has been destroyed, damaged or stolen - whether the purchase is accompanied by a tax invoice - decision varied

LEGISLATION

A New Tax System (Goods and Services Tax) Act 1999, s 29-70

Treasury Laws Amendment (GST Low Value Goods) Act 2017
Veterans' Entitlements Act 1986, s 24

Veterans' Entitlements (Special Assistance - Motorcycle Purchase) Regulations 2001

REASONS FOR DECISION

Senior Member O'Donovan

  1. Under the Veterans’ Entitlements (Special Assistance – Motorcycle Purchase) Regulations 2001 (SAMP Regulations), some veterans are able to purchase, free of the Goods and Services Tax (GST), a motorcycle for their personal use and spare parts for its proper maintenance.

  2. Mr Palmer is within that group of veterans who qualifies for the scheme – in his case because he is in receipt of a special rate pension under section 24 of the Veterans’ Entitlements Act 1986 (VE Act).

  3. The scheme however only covers motorcycles purchased on or after 1 July 2000 in respect of which GST is payable.

  4. In relation to parts, the scheme only covers parts which are intended to be used on motorcycles which the person has received benefits for under the scheme. This means that any parts purchased for a motorcycle acquired before 1 July 2001 cannot qualify for the benefit.

  5. Mr Palmer owns three motorcycles two which qualified for the benefit under the scheme. The third however, a VW Bon Trike, was purchased on 11 November 1997. Consequently, it does not qualify for the scheme nor does any part purchased for it.

  6. The applicant owns two other motorcycles both of which have been granted the motorcycle benefit under the Regulations. Consequently, parts purchased for either of these motorcycles could qualify. However, for a parts purchase to qualify, the following requirements must be satisfied:

    (a)The person must intend to use the part to replace a part of the qualifying motorcycle – adding parts which were not included in the original motorcycle do not qualify for the benefit;

    (b)The part that is to be replaced must either:

    (i)be no longer fit for its purpose due to wear and tear; or 

    (ii)have been destroyed, damaged or stolen and was not insured for its replacement value.

    Replacing parts to improve performance or the attractiveness of the motorcycle do not qualify for the benefit. Accessories to be added to the motorcycle do not qualify for the benefit.

  7. Applications must be accompanied by a tax invoice or a recipient-created tax invoice as required by the A New Tax System (Goods and Services Tax) Act 1999. A tax invoice means a document that complies with the requirements of subsection 29-70(1) which provides as follows:

    (1)  A tax invoice is a document that complies with the following requirements:

    (a)it is issued by the supplier of the supply or supplies to which the document relates, unless it is a *recipient created tax invoice (in which case it is issued by the *recipient);

    (b)it is in the * approved form;

    (c)it contains enough information to enable the following to be clearly ascertained:

    (i)     the supplier's identity and the supplier's *ABN;

    (ii)    if the total *price of the supply or supplies is at least $1,000 or such higher amount as the regulations specify, or if the document was issued by the recipient--the recipient's identity or the recipient's ABN;

    (iii)   what is supplied, including the quantity (if applicable) and the price of what is supplied;

    (iv)   the extent to which each supply to which the document relates is a *taxable supply;

    (v)    the date the document is issued;

    (vi)   the amount of GST (if any) payable in relation to each supply to which the document relates;

    (vii)     if the document was issued by the recipient and GST is payable in relation to any supply--that the GST is payable by the supplier;

    (viii)    such other matters as the regulations specify;

    (d)it can be clearly ascertained from the document that the document was intended to be a tax invoice or, if it was issued by the recipient, a recipient created tax invoice.

  8. In Mr Palmer’s case he has relied in a number of his claims on documents which do not meet some or all of these requirements. For the purposes of making my decision, if I can ascertain that GST was paid for specific goods, I have been prepared to accept the document as a tax invoice.

  9. Very few of the invoices submitted by Mr Palmer meet this threshold. The inadequacy of documentation has meant that virtually no claims for items purchased from overseas prior to 2017 have been accepted. In relation to eBay purchases after 2017 where a GST paid component has been identified, I have been prepared to treat the document as a tax invoice.

  10. Each of Mr Palmer’s claims which are the subject of dispute have been placed in a table by the respondent. The table discloses the basis on which the claim is opposed by the respondent and this is set out in the last column of the table. I have reviewed all of the disputed claims along with the original receipts submitted by the applicant. Annexed to these reasons is the table submitted by the respondent as modified by me. The final column contains my determination and reasons for rejecting or accepting a claim. For the most part I have accepted the submissions of the respondent but not in every case. Where I have accepted that the claim should be paid, I have included the word ‘allow’.

  11. Generally speaking, my rejections are based on three principles:

    (a)The claimed part is for the VW Trike. As I have explained above, because the Trike was not the subject of any benefit under the Regulations as a result of its date of purchase, none of the parts acquired for use on it qualify for the benefit;

    (b)I must be satisfied that any part purchased is a replacement part that is required either because of wear and tear, or because an original part has been destroyed, damaged or stolen and was not insured. The evidence in relation to many of the claimed purchases suggest that they are accessories or upgrades for the motorcycle, or clothing for the rider. These types of items are not eligible under the scheme;

    (c)Many of the invoices provided for items purchased overseas do not disclose that GST was paid on the item. I have proceeded on the basis that for items purchased pre-July 2017 no GST was paid. I have done this because on 1 July 2017 the Treasury Laws Amendment (GST Low Value Goods) Act 2017 (LVG Act) came into operation. The purpose of the LVG Act was to ensure that GST was payable on certain supplies of low value goods that are purchased by consumers and imported into Australia. The amendments made goods valued at $1000 or less at the time of sale subject to GST. The applicant has not provided evidence that GST was paid on the items I have rejected. As noted above I have taken a more generous approach in relation to post-July 2017 items purchased on eBay where a GST component is identifiable. 

  12. Having determined which claimed parts are subject to the benefit and which are not, I have decided that benefits should be paid in relation to each of the items where I have written the word ‘allow’ in the final column of the attached table.

I certify that the preceding 12 (twelve) paragraphs are a true copy of the reasons for the decision herein of Senior Member O'Donovan

....................................[sgd]....................................

Associate

Dated: 5 January 2024

Hearing: On the papers
Date final submissions received: 3 November 2023
Applicant: In person
Solicitors for the Respondent: Sparke Helmore

ANNEXURE A

Application Part #1

Claimed part

Claimed for which motorbike?

Reference

Date

Amount

Applicant’s reasoning for purchase

Accepted or rejected by delegate?

Tribunal’s determination

3 globes

1997 VW Bon-Trike

T6A

p37

24.01.2000

$6.00

For new tail lights

Rejected – for unclaimed VW trike/date too old

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

L/H tail-light assemble, fuel inlet

Not specified

T6B

p38

14.02.2000

$49.50

N/A

Rejected – date too old

Purchase was made prior to 1 July 2000 (s 6(1)(a) of the Regulations).

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Set of brake pads (x2)

1997 VW Bon-Trike

T6C

p39

30.11.2002

$80.00 ($40.00 each)

Replace worn out brake rear pads

Rejected – purchased before bike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Clutch cable

1997 VW Bon-Trike

T6C

p39

30.11.2002

$70.00

Replacement for worn out clutch

Rejected – purchased before bike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Rear wheel brake cylinder (x2)

1997 VW Bon-Trike

T6C

p39

30.11.2002

$30.00 ($15.00 each)

Replace faulty brake cylinder

Rejected – purchased before bike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

LHS tail light

1997 VW Bon-Trike

T6C

p39

30.11.2002

$40.00

Faulty broken globes on Trike all the time so replaced taillights but globes still went out all the time

Rejected – purchased before bike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

RHS tail light

1997 VW Bon-Trike

T6C

p39

30.11.2002

$40.00

As above

Rejected – purchased before bike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Replacement turn signal switch

1997 VW Bon-Trike

T6D

p40

20.06.2007

$58.95 US

Required for broken turn switch

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Set of points

1997 VW Bon-Trike

T6E

p41

17.07.2009

$10.00

Replacement for none working points

Rejected – for unclaimed VW trike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Gaskets (x2)

1997 VW Bon-Trike

T6E

p41

17.07.2009

$18.00 ($9.00 each)

Replacement gaskets as required for rebuild of blown up motor

Rejected – for unclaimed VW trike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Trike exhaust

1997 VW Bon-Trike

T6F

p42

24.07.2009

$4,283.70

Replace rusted out leaking exhaust system which had holes in it

Rejected – for unclaimed VW trike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Sump gasket kit

1997 VW Bon-Trike

T6G

p43

15.08.2009

$4.00

As above (motor blew up)

Rejected – for unclaimed VW trike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

4 gaskets

1997 VW Bon-Trike

T6G

p43

15.08.2009

$10.00

As above (motor blew up)

Rejected – for unclaimed VW trike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Stop/tail indicator

T6H

24/08/09

$41.82

Accepted

Unclear which motorcycle this part was purchased for.

Flamed leather cushion grips

2003 FXSTB Harley Davidson Night Train

T6I

p45

09.03.2010

$49.99 US

Replacement handlebar grips as old ones from broken handlebars cannot be removed, they are glued on

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Wild 1¼ Black Ape Hanger HB

2003 FXSTB Harley Davidson Night Train

T6J

p46

19.05.2010

Not specified

Replacement handlebars for smashed handlebars

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence of the purchase amount, nor any evidence that GST was paid.

Per the Applicant’s statement in relation to the ‘11 Black Ape hangers’ below, this item was unsuitable and was not used.

11 Black Ape hangers

2003 FXSTB Harley Davidson Night Train

T6J

p46

19.05.2010

Not specified

Replacement for above as unsuitable as can’t straighten my right arm out properly and the ones above didn’t suit

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence of the purchase amount, nor any evidence that GST was paid.

Harley Frame quick release kit

p47

2003 FXSTB Harley Davidson Night Train

T6K

p47

20.05.2010

Not specified

Quick release sissy bar damaged to remove sissy bar(s) when required, sort of like snap on/off

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence of the purchase amount, nor any evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Standard Red Flame saddle bags

2003 FXSTB Harley Davidson Night Train

T6K

p47

20.05.2010

Not specified

For carrying items on motorcycle

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence of the purchase amount, nor any evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Club membership

Not specified

T6K

p47

20.05.2010

Not specified

N/A

Rejected – US invoice

As above, and not a motorcycle part.

Gold club clock

Not specified

T6K

p47

20.05.2010

Not specified

N/A

Rejected – US invoice

As above, and not a motorcycle part.

Flamed leather cushion grips

2003 FXSTB Harley Davidson Night Train

T6L

p48

11.08.2010

Not specified

For replaced handlebars as grips cannot be removed, glued on

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence of the purchase amount, nor any evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

J&P Cycles Clutch/speedometer cable (x2)

1997 VW Bon-Trike

T6L

p48

11.08.2010

Not specified

Replacement for non working speedo

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Billet Cable Clamp 1 1 4x7 16 (x4)

1997 VW Bon-Trike

T6L

p48

11.08.2010

Not specified

To replace damaged part to hold replacement clutch and speedo cable in place so won’t rub on front tyre, this is a metal clamp replacing cheap plastic broken wire tie

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Carburetor weber 40 IDF (x2)

1997 VW Bon-Trike

T6M

p49

19.06.2012

£663.86 (£331.93 each)

Replacement of non working carbie (motor blew up)

Rejected – UK invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Inlet manifold Weber IDF

1997 VW Bon-Trike

T6M

p49

19.06.2012

£141.39

To fit replacement blown up carbie & manifold (motor blew up)

Rejected – UK invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Bellcrank carburetor linkage

1997 VW Bon-Trike

T6M

p49

19.06.2012

£97.06

As above (motor blew up)

Rejected – UK invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

K&N air filter 83mm (x2)

1997 VW Bon-Trike

T6M

p49

19.06.2012

£205.88 ($102.94 each)

Replacement for air filters (motor blew up)

Rejected – UK invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Car parts

Not specified

T6N / T6O

pp50 / 51

20.06.2012

€1,166.49 or €1,108.16 (unclear)

N/A

Rejected – US invoice

Not a motorcycle part Not satisfied that this was purchased for an eligible motorcycle.

Sterl Chromite II ¼” x 6’ (x2)

1997 VW Bon-Trike

T6P

p51

05.07.2012

Not specified

Replacement chrome bolts for rusty bolts

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Mag 1/4-5/16 CHR hose CLP

1997 VW Bon-Trike

T6P

p51

05.07.2012

Not specified

Replacement for damaged hose clamps

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

10mm M/cup axle 25mm cent M6x1.0

1997 VW Bon-Trike

T6R

p54

16.07.2012

$6.44

Accepted - $0.64

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Sync meter with adaptor

1997 VW Bon-Trike

T6S

p55

13.08.2012

$29.00 US

To adjust new carbie flow to new replacement carbies

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

009 distributor

1997 VW Bon-Trike

T6U

p57

04.09.2012

$69.95 US

For broken distributor

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Pertronix Points replacement kit

1997 VW Bon-Trike

T6U

p57

04.09.2012

$79.95 US

For broken points in distributor

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Distributor O-ring

1997 VW Bon-Trike

T6U

p57

04.09.2012

$1.00 US

Replacement for broken distributor (Motor blew up)

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Fast Fab degreed distributor clamp

1997 VW Bon-Trike

T6U

p57

04.09.2012

$29.95 US

For damaged distributor

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Coil relocation bracket

1997 VW Bon-Trike

T6U

p57

04.09.2012

$13.95 US

To relocate broken coil

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Pentronix 40kv Flamethrower Ignition Coil

1997 VW Bon-Trike

T6U

p57

04.09.2012

$49.95 US

To replace coil as didn’t have OEM parts available

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Mag 1/4-5/16 CHR hose CLP

1997 VW Bon-Trike

T6V

p58

11.09.2012

$27.67 US

Replacement for damaged hose clamps

Rejected – US invoice 

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Speedo cable bon trike (x2)

1997 VW Bon-Trike

T6W

p59

08.01.2014

$138.00 ($69.00 each)

Accepted - $6.27

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Fuses

1997 VW Bon-Trike

T6X

p60

23.01.2015

$111.60

As above (motor blew up)

Rejected – for unclaimed VW trike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

V-twin Manufacturing police type solo seat mount kit

1959 Harley Davidson Panhead

T6Y

p61

31.05.2022

Not specified

To replace old worn out broken, ripped 1959 motorcycle seat

Rejected – US invoice

No evidence of total cost of any item, or any GST paid.

Tedds corbin gentry police solo seat

1959 Harley Davidson Panhead

T6Y

p61

31.05.2022

Not specified

Replacement parts for old broken to secure 1959 seat to frame

Rejected – US invoice

No evidence of total cost of any item, or any GST paid.

Drag specialties beaded windshield kit

1959 Harley Davidson Panhead

T6Y

p61

31.05.2022

Not specified

Replacement windscreen for old cracked broken panhead

Rejected – US invoice

No evidence of total cost of any item, or any GST paid.

V-Twin Manufacturing seat post and T set

1959 Harley Davidson Panhead

T6Y

p61

31.05.2022

Not specified

For holding old worn out panhead seat in place

Rejected – US invoice

No evidence of total cost of any item, or any GST paid.

HD D Parts Catalogue

1959 Harley Davidson Panhead

T6Z

p62

18.06.2022

$25.00

For maintenance to show what parts available for old 1959 bike in Australia

Rejected – Catalogue

Not a motorcycle part.

V-Twin Manufacturing Trumpet Horn rubber mount (x2)

1959 Harley Davidson Panhead

T6AA

p63

06.07.2022

Not specified

To replace worn out damaged cloth trumpet horn

Rejected – US invoice

No evidence of total cost or GST paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022.

K&N high performance replacement air filter for round air cleaners (x2)

1959 Harley Davidson Panhead

T6AA

p63

06.07.2022

Not specified

Replace worn out old foam air filter

Rejected – US invoice

Eligible part, but no evidence of total cost or GST paid.

Daggertude Sissy Bars

Not specified

T6BB

Not specified

$295.49

Not specified

Rejected

No date, no purchase information, no indication of whether GST paid, not an invoice.

HD Book

1959 Harley Davidson Panhead

T6CC

p65

Not specified

$47.75

For me to do maintenance for old 1959 Panhead maintenance service

Rejected – Book

Not a motorcycle part.

Harley-Davidson Retro Flame ¾ Helmet

All motorcycles

T6DD / T8Z

p66 / p134

Not specified

$208.37

Needed as per to be legal to ride vehicles

Rejected – accessory

Not a motorcycle part.

Harley-Davidson HD-B09 5/8 Helmet

All motorcycles

T6DD / T8Z

p66 / p134

Not specified

$304.34

Needed as per to be legal to ride vehicles

Rejected – accessory

Not a motorcycle part.

LED number plate light 12 LED 10-30V

1997 VW Bon-Trike

T6EE

p67

29.07.2012

$29.95

Accepted - $2.72

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Harley Davidson belt

2003 FXSTB Harley Davidson Night Train

T6FF

p68

Unclear

€94.58

Replacement rear belt drive – needed in case OEM part brakes

Rejected – UK invoice

Invoice date unclear so cannot determine whether purchase was made after 1 July 2000 (s 6(1)(a) of the Regulations).

Unclear if this was an online purchase made after 1 July 2017. If the purchase was before 1 July 2017, then evidence of GST paid is required.

Not purchased to replace a part of the motorcycle that is no longer fit for its purpose (s 6(b) of the Regulations), rather it is a spare part which the Applicant has stated is ‘needed in case’ the existing part breaks.

Centre kickstand spacer

1959 Harley Davidson Panhead

T6GG

p69

Not specified

Not specified but Applicant has indicated $39.90

Required for damaged/missing part (Centrestand)

Rejected – not an invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence of the purchase amount, nor any evidence that GST was paid.

If it is an accessory, it must have been bought at the same time as the motorcycle on 24 May 2022.

No evidence of purchase.

Application Part #2

Claimed part

Claimed for which motorbike?

Reference

Date

Amount

Applicant’s reasoning for purchase

Accepted or rejected by delegate?

Tribunal’s Determination

Quote for bike purchased later

Not specified

Unclear (T7A?)

pp75-80

19.10.2002

Unclear

N/A

Rejected – quote

Not a motorcycle part.

Quote for bike purchased later

Not specified

Unclear (7B?)

pp81-83

26.10.2002

Unclear

N/A

Rejected – quote for bike

Not a motorcycle part.

Risers – straight 80-8

1997 VW Bon-Trike

T7C

p84

08.01.2003

$84.49

Replacement of broken risers to put handlebars where I can reach them, as my right arm cannot straighten out and living remote it’s trial and error to get the right ones

Rejected – accessory

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

CHR.BILL 1.25”X5”

1997 VW Bon-Trike

T7D

p85

25.07.2003

$157.00

Unsure but is a custom chrome motorcycle part

Rejected – accessory

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Billet analog clock

2003 FXSTB Harley Davidson Night Train

T7E

p86

08.03.2004

$41.95 US

Part fits on handlebars to show time bought with bike purchase

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Multiple items

Not specified

T7F

p87

16.07.2004

$478.38

N/A

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence of the purchase amount, nor any evidence that GST was paid.

No evidence that these are motorcycle parts.

Saddlebag

2003 FXSTB Harley Davidson Night Train

T7I

p91

19.05.2010

$489.59 US

To carry items bought with bike

Rejected – US invoice

Not a motorcycle part. Already considered in Part 1 (T6K).

Harley frame quick release

2003 FXSTB Harley Davidson Night Train

T7I

p91

19.05.2010

$116.99 US

Quick release saddlebags

Rejected – US invoice

Already considered in Part 1 (T6K) Not satisfied that this is a motorcycle part (s 6 of Regulations).

Remote control

2003 FXSTB Harley Davidson Night Train

T7J

p92

17.07.2010

$55.51

Bought with bike – security fob

Rejected – accessory

Not a motorcycle part.

Kit, smoked lens

2003 FXSTB Harley Davidson Night Train

T7J

p92

17.07.2010

$52.73

Bought with bike – replacement smoked lens for blinkers

Rejected – accessory

Not a motorcycle part.

Decal, Fuel T (x2)

2003 FXSTB Harley Davidson Night Train

T7J

p92

17.07.2010

$54.18 ($27.09 each)

Bought with bike

Rejected – accessory

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Barbed Gladia

2003 FXSTB Harley Davidson Night Train

T7J

p93

17.07.2010

$145.40

Bought with bike Gladiator spike axle caps

Rejected – cannot determine

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

S/bag support

2003 FXSTB Harley Davidson Night Train

T7J

p93

17.07.2010

$63.63

Bought with bike saddlebag supports to hold saddle bags off rear wheel

Rejected – accessory

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Dust shield

2003 FXSTB Harley Davidson Night Train

T7J

p93

17.07.2010

$3.30

Bought with bike, motorcycle cover

Rejected - accessory

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Formula +

Not specified

T7J

p93

17.07.2010

$10.19

N/A

Rejected – cannot determine

Not a motorcycle part.

DOT 4 brake F

Not specified

T7J

p93

17.07.2010

$8.83

N/A

Rejected – accessory

No evidence that this is a motorcycle part.

Throttle grip

2003 FXSTB Harley Davidson Night Train

T7J

p94

17.07.2010

$13.98

Bought with bike

Rejected - accessory

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Allow.

S.E fork oil

Not specified

T7J

p94

17.07.2010

$12.58

N/A

Rejected - accessory

Not a motorcycle part.

X

Not specified

T7J

p94

17.07.2010

$1,909.09

N/A

Rejected – cannot determine

No evidence that this is a motorcycle part.

Tie down bracket/cable (x2)

2003 FXSTB Harley Davidson Night Train

T7K

p96

11.08.2010

$3.58 ($1.79 each) US

Chrome replacement of broken plastic wire tie downs

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Flamed leather cushion grip set

2003 FXSTB Harley Davidson Night Train

T7K

p96

11.08.2010

$44.99 US

Replaced damaged handlebar grips

Rejected – US invoice

Already considered in Part 1 (T6L) Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act.

Billet cable clamp 1 1/4X (x4)

2003 FXSTB Harley Davidson Night Train

T7L

p96

11.08.2010

$136.76 ($34.19 each) US

Replace damaged clamps for plastic wire clamp

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. Already considered in Part 1 (T6L).

Bon trike throttle cable

1997 VW Bon-Trike

T7N

p99

10.06.2014

$40.00

To replace old broken cable rubbed through

Rejected – for declined VW trike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Magura throttle grip

1997 VW Bon-Trike

T7N

p99

10.06.2014

$120.00

Replacement damaged extension throttle grip

Rejected – for declined VW trike

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

CAD PRI Screw 36-64

Not specified

T6Z / T7P

p62 / p101

18.06.2022

$56.00

N/A

Rejected – already claimed parts #1 page 9

Part already successfully claimed under Part #1.

HD parts catalogue

2003 FXSTB Harley Davidson Night Train

T7P

p101

18.06.2022

$25.00

To show what parts available for sale for specific model motorcycle

Rejected – Already claimed part #1 page 9

Not a motorcycle part.

HD Motorcycle wrench tool roll kit

2003 FXSTB Harley Davidson Night Train

T7Q

p102

21.06.2022

$47.00

Maintenance for carrying on motorcycle or fixing motorcycle on the road

Rejected – tool kit

Not a motorcycle part.

Flamed leather cushion grip set

2003 FXSTB Harley Davidson Night Train

T7R

p103

Not specified

$49.99 US

Spare set of handlebar grips as unavailable anymore

Rejected – US – not an invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

No evidence of purchase.

Clutch speedometer cable guide/tie down blck

2003 FXSTB Harley Davidson Night Train

T7R

p103

Not specified

$1.99 US

Missing broken cable on bike from front wheel to speedo

Rejected – US – not an invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

No evidence of purchase.

Joker machine cable clamp

Not specified

T7R

p103

Not specified

$37.99 US

N/A

Rejected – US – not an invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act.

No evidence of purchase.

Multiple washers

Not specified

T7S

p104

Not specified

$19.25

N/A

Rejected – not an invoice

Already considered (T7L).

Application Part #3

Claimed part

Claimed for which motorbike?

Reference

Date

Amount

Applicant’s reasoning for purchase

Accepted or rejected by delegate?

Tribunal’s Determination

Size XXL vest and hookup

All motorcycles

T8A

p109

08.08.1997

$275.00

12 volt electric vest to keep my injured back warm

Rejected – accessory

Not a motorcycle part.

Purchased before bike.

Chubby ape bar 16” rise

1997 VW Bon-Trike

T8C

p111

16.09.2004

$158.65 US

To replace broken handlebars

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

1.5” chrome chubby risers

1997 VW Bon-Trike

T8C

p111

16.09.2004

$70.95 US

To hold handlebars

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

S/S FRK tube bullet bolts

1997 VW Bon-Trike

T8C

p111

16.09.2004

$53.00 US

Front fork bolts (motor blew up)

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Shipping charges only

Not specified

T8D

p112

20.09.2004

$55.00

N/A

Rejected – no item

Not a motorcycle part.

Motorcycle grips

2003 FXSTB Harley Davidson Night Train

T8E

p113

19.10.2004

$50.00 US

Replacement motorcycle handlebar grips

Rejected – US – not an invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Motorcycle shift linkage

2003 FXSTB Harley Davidson Night Train

T8E

p113

19.10.2004

$100.00 US

Shift linkage replacement for changing gears

Rejected – US – not an invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Skeleton cable enhancer

2003 FXSTB Harley Davidson Night Train

T8F

p114

05.01.2006

$39.99 US

Accessory which clips on cables

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

½ Visible Harley twin cam

Not specified

T8G

p115

14.10.2006

$69.95 US

N/A

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

No evidence that this is a motorcycle part.

Handlebar

Not specified

T8H

p116

15.05.2007

$460.00 US

N/A

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

No evidence of which motorcycle this was purchased for.

Multiple parts and accessories x 7

1997 VW Bon-Trike

T8I

p117

14.06.2007

$206.00 US

Mini oval mirror x 2 – replacement mirrors as when changed handlebars other mirrors rusty plus couldn’t see out of them

1” handlebar mirror clamps – to hold mirrors to handlebars

Chrome riser bolts – bolts to hold risers

Handlebar mounted clock – to tell the time

Dual throttle cable clamp – to hold cable off front wheel

Buff chrome steel 1 ¼ ape/dresser fat bars – handlebars

Rejected – US invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations) Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act.

Buff chrome steel 1 ¼ ape/dresser fat bars

 Not specified

T8J

p118

20.06.2007

$175.89 US

N/A

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not satisfied that this is a motorcycle part, does not meet the requirements of s 6(b) of the Regulations. but an accessory, so it must have been bought at the same time as the motorcycle.

No evidence of which motorcycle this was purchased for.

Harley Davidson Pegasus patch

2003 FXSTB Harley Davidson Night Train

T8K

p119

22.07.2009

$152.50 US

Accessory

Rejected – US – not an invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part.

Glass motorcycle engine set

Not specified

T8L

p120

19.10.2011

$300.00 US

N/A

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle.

No evidence of which motorcycle this was  purchased for.

Return spring pack

1997 VW Bon-Trike

T8M

p121

18.06.2014

£10.17

For rebuild of broken carbies on Trike motor

Rejected – UK invoice

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Rustoleum universal all purpose metallic paint (x3)

1997 VW Bon-Trike

T8N

p122

26.05.2017

$45.00 ($15.00 each)

To spray paint parts (motor blew up)

Rejected – accessory

Not a motorcycle part. Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Anchorbond colorbond touch up spray paint (x3)

1997 VW Bon-Trike

T8O

p123

26.05.2017

$43.50 ($14.50 each)

To spray paint parts (motor blew up)

Rejected – accessory

Not a motorcycle part. Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations).

Sandblast, prep and powdercoat

1997 VW Bon-Trike

T8P

p124

21.06.2018

$352.00

To have parts powder coated after motor blew up

Rejected – service to bike

Not a motorcycle part. Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations).

Premium leather dye oxblood 125ml

All motorcycles

T8Q

p125

22.07.2021

$12.00

For maintenance of keeping leather looking like new from splitting and fading

Rejected – accessory

Not an eligible motorcycle part.

Premium leather sealer dull 125ml

All motorcycles

T8Q

p125

22.07.2021

$12.00

For maintenance of keeping leather looking like new from splitting and fading

Rejected – accessory

Not a motorcycle part.

Leather dye oxblood 200ml

All motorcycles

T8R

p126

22.07.2021

$15.00

For maintenance of keeping leather looking like new

Rejected – accessory

Not a motorcycle part.

Biltwell Inc Lane splitter helmet

All motorcycles

T8S

p127

19.09.2021

$399.99

Helmet as required to wear by Australian law

Rejected – accessory

Not a motorcycle part.

Blow gun – high flow 3/8”

All motorcycles

T8T

p128

07.10.2021

$22.73

For air compressor drying maintenance of motorcycles/trike

Rejected – accessory

Not a motorcycle part.

Air coupler – 3/8”

All motorcycles

T8T

p128

07.10.2021

$3.64

For air compressor drying maintenance of motorcycle/trike

Rejected – accessory

Not a motorcycle part.

Dark brown distressed leather vest with studs

All motorcycles

T8U

p129

13.10.2021

$159.98

For protection riding motorcycles/trike

Rejected – accessory

Not a motorcycle part.

Testors Harley Davidson

Not specified

T8V

p130

13.11.2021

$199.99

N/A

Rejected – US invoice

No evidence that this is a motorcycle part.

Replica battery 6 volt with small terminal 53-0795 (x2)

1959 Harley Davidson Panhead

T8W

p131

12.07.2022

$259.18 ($129.59 each)

Replacement battery which would not hold charge for panhead

Rejected – US invoice

Not satisfied that this is a motorcycle part within s 6 of the Regulations. but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022.

Note that it is a 6 volt ‘replica’ battery.

Harley-Davidson Analog chrome billet clock part # 75755-03 (x3)

2003 FXSTB Harley Davidson Night Train

T8X

p132

Not specified

$135.72 ($45.24 each) US

Clock fits on handlebars to tell time

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Realsteel bolt caps pointed Midwest page 14-6 item # 40-668 (x2)

2003 FXSTB Harley Davidson Night Train

T8X

p132

Not specified

$13.24 ($6.62 each) US

Chrome motorcycle fork caps

Rejected – US invoice

Invoice date unclear so cannot determine whether purchase was made after 1 July 2000 (s 6(1)(a) of the Regulations).

Unclear if this was an online purchase made after 1 July 2017. If the purchase was before 1 July 2017, then evidence of GST paid is required.

Firstgear fire jacket size XL black and red

All motorcycles

T8X

p132

Not specified

$210.00 US

For protection

Rejected – US invoice

Not satisfied that this is a motorcycle part.

Wild1 Chubby 10in Apes

2003 FXSTB Harley Davidson Night Train

T8Y

p133

Not specified

$199.95 US

Handlebars

Rejected – US invoice

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not satisfied that this is a motorcycle part within s 6 of the Regulations. but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Trumpet horn mount bracket

1959 Harley Davidson Panhead

Unclear

06.07.2022

Unclear

Replacement of cloth worn out horn mount panhead

Rejected – US – not an invoice

Not satisfied that this is a motorcycle part within s 6 of the Regulations. but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022.

K&N replacement air filter element

1997 VW Bon-Trike

Unclear

Unclear

Unclear

Replacement of blown up air filters

Rejected – US – not an invoice

Not purchase for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations) Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act.

Application Part #4

Claimed part

Claimed for which motorbike?

Reference

Date

Amount

Applicant’s reasoning for purchase

Accepted or rejected by delegate?

Tribunal’s Determination

Various

Not specified

T9B

pp141-158

19.01.2003 – 04.07.2022

Various

N/A

Rejected – Not an invoice

This is an eBay purchase history and not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act.

Application Part #5

Claimed part

Claimed for which motorbike?

Reference

Date

Amount

Applicant’s reasoning for purchase

Accepted or rejected by delegate?

Tribunal’s Determination

Harley Davidson FLH Panhead Motorcycle T-shirt

All motorcycles

T17A / T17H

p188 / p256

26.08.2022

$48.61

Accessory T-shirt

Rejected (no reason provided)

Not a motorcycle part.

Gauge Tyre Pencil small letter

All motorcycles

T17B

p189

05.09.2022

$16.99

Tyre pressure checker

Rejected (no reason provided)

Not a motorcycle part.

Brake fluid

Not specified

T17D / T17E

pp191 / 193

15.09.2022

$9.90

N/A

Rejected (no reason provided)

Not a motorcycle part.

Makita starlock multi tool blades for wood, metal & nails

All motorcycles

T17F

p194

21.09.2022

$30.90

For maintenance

Rejected (no reason provided)

Not a motorcycle part.

Luggage racks x 2

2003 FXSTB Harley Davidson Night Train

T17C

p190

06.09.2022

$477.78

Chrome luggage racks, rare 1959 Panhead missing/damaged parts unavailable so purchased 2 one as a spare

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Perform RWC inspection

1959 Harley Davidson Panhead

T17D

pp191-193

15.09.2022

$2,288.80

Roadworthy inspection

Rejected (no reason provided)

Not a motorcycle part.

Dririder Woman’s cruise black jacket (14)

All motorcycles

T17G

p195

Not specified

$233.96

Ladies jacket to keep dry and protection

Rejected (no reason provided)

Not a motorcycle part.

Harley Davidson Helmet Drawstring Black Bag

All motorcycles

T17H

p196

18.07.2020

$8.99

As above

Rejected (no reason provided)

Not a motorcycle part.

Harley Davidson Black Helmet Dust Cover Helmet Bag

All motorcycles

T17H

p196

18.07.2020

$14.99 US

As above

Rejected (no reason provided)

Not a motorcycle part.

HELMAR – Foam Glue – Acid Free – 125ml bottle

Not specified

T17H

p197

09.09.2020

$14.90

To glue damaged helmet insides together

Rejected (no reason provided)

Not a motorcycle part.

12pc Bungee Cord Set Octopus Luggage Strap Tie Downs 4x24” 4x18” 4x12”

All motorcycles

T17H

p198

10.09.2020

$55.90

To tie down luggage

Rejected (no reason provided)

Not a motorcycle part.

Harley Davidson Black Motorcycle Helmet Drawstring Bag Cloth Cover

All motorcycles

T17H

p199

07.10.2020

$18.00 US

To keep helmets in better condition as the foam inside and padding come apart

Rejected (no reason provided)

Not a motorcycle part.

Harley Davidson Motorcycles Helmet Dust Cover Bag Skeleton Bones Orange Black

All motorcycles

T17H

p199

07.10.2020

$16.50 US

To keep helmets in better condition as the foam inside and padding come apart

Rejected (no reason provided)

Not a motorcycle part.

Pro Audio Speaker Cable

All motorcycles

T17H

p200

24.01.2021

$24.50

Maintenance to keep all battery trickle charged from solar panels

Rejected (no reason provided)

Not a motorcycle part.

5M Speaker Cable Wire Vehicles Home Stereo HiFi Audio

All motorcycles

T17H

p200

24.01.2021

$8.99

As above

Rejected (no reason provided)

Not a motorcycle part.

Bobster cruiser motorcycle riding sunglasses orange amber lens *NEW* XVS harley

All motorcycles

T17H p201

03.02.2021

$39.00

Sunglasses for eye protection

Rejected (no reason provided)

Not a motorcycle part.

F-type compression crimper hand tool rotary coaxial cable cutter + 20x connectors

All motorcycles

T17H

p202

09.02.2021

$21.89

For use of solar panels to connect to motorcycle/trike to trickle charge

Rejected (no reason provided)

Not a motorcycle part.

Extension test leads for multimeter banana plug clips alligator 1 meter OZ

All motorcycles

T17H

p203

16.06.2021

$9.96

For use with maintenance with Multi-Meter

Rejected (no reason provided)

Not a motorcycle part.

Leather Dye Oxblood 200ml

All motorcycles

T17H

p204

06.07.2021

$15.00

As above

Rejected (no reason provided)

Not a motorcycle part.

10-Pcs DIY leathercraft wool leather dye dauber finish applicator tool kit

All motorcycles

T17H

p205

11.07.2021

$19.00

To apply leather dye

Rejected (no reason provided)

Not a motorcycle part.

Leather Dye Oxblood 200ml

All motorcycles

T17H

p206

22.07.2021

$15.00

Maintenance of motorcycle leather products

Rejected (no reason provided)

Not a motorcycle part.

Men vintage motorcycle leather waistcoat distressed brown biker leather vest

Not specified

T17H

p207

14.08.2021

$79.99

N/A

Rejected (no reason provided)

Not a motorcycle part.

DC10-100V LCD battery level indicator voltmeter voltage tester blue backlight

All motorcycles

T17H

p208

16.08.2021

$16.51

To check battery voltage

Rejected (no reason provided)

Not a motorcycle part.

Harley Davidson Belt Heritage Softail

All motorcycles

T17H

p209

22.08.2021

$65.00

Leather belt to wear on jeans

Rejected (no reason provided)

Not a motorcycle part.

Harley Davidson motorcycles Australia Belt Buckle

All motorcycles

T17H

p209

22.08.2021

$120.00

Belt buckle to wear on jeans

Rejected (no reason provided)

Not a motorcycle part.

Vintage 90s Harley Davidson leather panhead Jacket vest convertible size XL

2003 FXSTB Harley Davidson Night Train

T17H

p210

04.09.2021

$250.00 US

For wearing for motorcycle protection

Rejected (no reason provided)

Not a motorcycle part.

Motorcycle breathable seat cushion 3D inflatable air pad anti-vibration Pressure

2003 FXSTB Harley Davidson Night Train

T17H

p211

18.09.2021

£27.97

For lady comfort with bad back

Rejected (no reason provided)

Not satisfied that this is a motorcycle part within s 6 of the Regulations. but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Double Seat cushion 3D inflatable Air Pad anti-vibration pressure relief

1997 VW Bon-Trike

T17H

p212

18.09.202

$58.68

For lady comfort with bad back

Rejected (no reason provided)

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations)

Motorcycle Air Cushion Inflatable Seat 3D Blow Anti-Vibration W/Inflator Pump

Not specified

T17H

p212

18.09.2022

$35.70

N/A

Rejected (no reason provided)

Not a motorcycle part.

Biltwell Inc Lane Splitter Motorcycle Helmet

All motorcycles

T17H

p213

19.09.2021

$399.99

For lady to wear as required by Australian law

Rejected (no reason provided)

Already considered in Part 3 (T8S).

Not a motorcycle part.

New Dririder Blizzard 3 Ladies Textile Pants Black/Black

All motorcycles

T17H

p214

20.09.2021

$179.96

For lady comfort and riding protection

Rejected (no reason provided)

Not a motorcycle part.

For Harley Touring Heritage Softail 09-17 Black Backrest Sissy Bar Luggage Rack

2003 FXSTB Harley Davidson Night Train

T17H

p214

20.09.2021

$246.90

As above

Rejected (no reason provided)

Not a motorcycle part., but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Motor Passenger Sissy Bar Backrest Cushion Pad for Harley Chopper Universal YS

2003 FXSTB Harley Davidson Night Train

T17H

p215

23.09.2021

$18.42

Padded back sissy bar for passenger

Rejected (no reason provided)

Not a motorcycle part., but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Old Harley Davidson Leather Travel Duffle Bag 2 Strap 22”x10”x12” Made in Italy

All motorcycles

T17H

p216

25.09.2021

$240.00 US

To carry luggage

Rejected (no reason provided)

Not a motorcycle part.

Old Harley Davidson Leather Travel Duffle Bag 2 Strap 22”x10”x12” Made in Italy

All motorcycles

T17H

p216

25.09.2021

$200.00 US

To carry luggage

Rejected (no reason provided)

Not a motorcycle part.

Vintage Harley Davidson Soft Saddlebags Carrier Side Bag Nylon Luggage

All motorcycles

T17H

p216

25.09.2021

$55.00 US

As above

Rejected (no reason provided)

Not a motorcycle part.

Motorcycle Pannier Leather Saddlebags Saddle Bags Luggage Side Bag Universal PE

All motorcycles

T17H

p217

07.10.2021

$157.69

To carry luggage

Rejected (no reason provided)

Not a motorcycle part., but an accessory, so it must have been bought at the same time as the motorcycle.

No evidence of which motorcycle this was purchased for.

Holts PEP Koroade Kure 60mL

All motorcycles

T17H

p219

31.01.2022

$19.99

This is goo you put on battery terminals to stop them corroding

Rejected (no reason provided)

Not a motorcycle part.

Ocky Straps 12” 18” 24” 30” 36” 48” 72” Tie Downs

All motorcycles

T17H

p220

28.03.2022

$26.00

To tie down luggage, replacement for damaged parts (different sizes)

Rejected (no reason provided)

Not a motorcycle part.

Ocky Straps 12” 18” 24” 30” 36” 48” 72” Tie Downs

All motorcycles

T17H

p220

28.03.2022

$22.00

To tie down luggage

Rejected (no reason provided)

Not a motorcycle part.

Ocky Straps 12” 18” 24” 30” 36” 48” 72” Tie Downs

All motorcycles

T17H

p220

28.03.2022

$24.00

To tie down luggage

Rejected (no reason provided)

Not a motorcycle part.

Harley Davidson 1940-65 gas tank shut off operating knob extension chrome 7801-2

Not specified

T17H

p221

23.04.2022

$21.25

N/A

Rejected (no reason provided)

Not satisfied that this is a motorcycle part within s 6 of the Regulations.

If it is an accessory, it must have been bought at the same time as the motorcycle.

No evidence of which motorcycle this was purchased for.

Saas Silicone Hose Clamp T-Bolt Stainless Steel 76mm x 3 inch – High Quality

Not specified

T17H

p221

20.04.2022

$12.00

N/A

Rejected (no reason provided)

Not a motorcycle part. Not satisfied that this was purchased for an eligible motorcycle.

Rainbird Adults Unisex Waterproof STOWaway Jacket Navy, Black, Fluoro Yellow

All motorcycles

T17H

p222

25.04.2022

$64.95

To keep dry whilst riding in the rain

Rejected (no reason provided)

Not a motorcycle part.

Harley Knucklehead Panhead Shovelhead Dash Cover chrome trim

1959 Harley Davidson Panhead

T17H

p222

08.05.2022

$69.95 US

Missing damaged original part

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022. Allow.

Harley Davidson patented nameplate oil tank nameplate medallion

1959 Harley Davidson Panhead

T17H

p223

Not specified

$34.99 US

To make 1959 panhead original part (missing/damaged)

Rejected (no reason provided)

Not a motorcycle part. Allow.

Harley 61776-56 Two Oil Tank Decals Panhead FLH 56-60 waterside one pair

1959 Harley Davidson Panhead

T17H

p223 & p238

08.05.2022

$13.95 US

Original damaged part missing

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022.

Harley Davidson duo glide Panhead Shovelhead Centre Stand

1959 Harley Davidson Panhead

T17H

p224

09.05.2022

$169.00 US

Part required for missing/damaged centre stand

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022. Allow.

20pcs round belt screw leather wallet craft Chicago nail brass rivets stud head

2003 FXSTB Harley Davidson Night Train

T17H

p225

12.05.2022

$9.19

Brass rivets to replace rusty ones

Rejected (no reason provided)

Eligible part.

Allow. GST payable is 1/11 of cost (approximately $0.84).

20pcs round belt screw leather wallet craft Chicago nail brass rivets stud head

2003 FXSTB Harley Davidson Night Train

T17H

p226

12.05.2022

$8.99

To replace rusty rivets

Rejected (no reason provided)

Eligible part.

GST payable is 1/11 of cost (approximately $0.82) Allow.

10-32 3/16” ¼” 5/16” 3/8” ½” UNF Imperial Fine Hex Set Screw Stainless G304

All motorcycles

T17H

p226

18.05.2022

$11.00

Stainless screws to replace rusty old screws

Rejected (no reason provided)

Not a motorcycle part. Allow.

Rainbird Adults Unisex Waterproof STOWaway Waterproof Overpant Navy, Black, Fluro Yellow

All motorcycles

T17H

p227

19.05.2022

$59.95

To keep dry when riding in the rain

Rejected (no reason provided)

Not a motorcycle part.

Motorcycle number plate/surround, & clear lens “polished” Triumph etc

2003 FXSTB Harley Davidson Night Train

T17H

p227

Not specified

$39.00

Number plate surround to stop number plate falling off. Missing/damaged

Rejected (no reason provided)

Not satisfied that this is a motorcycle part within s 6 of the Regulations. Date unclear so cannot determine whether purchase was made after 1 July 2000 (s 6(1)(a) of the Regulations).

Not an ‘invoice’ for the purposes of section 29-70 of the ANTS (GST) Act. There is no evidence that GST was paid.

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002.

Projecta 6/12 volt 4amp 8 stage battery charger maintainer AC040

All motorcycles

T17H

p228

30.05.2022

$91.64

Battery charger

Rejected (no reason provided)

Not a motorcycle part.

2000TC ultra soft top flat sheet super king single double queen size bed sheet

1959 Harley Davidson Panhead

T17H

p229

01.06.2022

$23.91

This is a bed sheet purchased to keep bike in good condition and dust off it

Rejected (no reason provided)

Not a motorcycle part.

Drag specialties medium 9.5x6.5 mud flap chrome studded Harley Davidson

1959 Harley Davidson Panhead

T17H

p230

03.06.2022

$43.90 US

Missing original/damaged mud flap part

Rejected (no reason provided)

Not satisfied that this is a motorcycle part within s 6 of the Regulations. Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022.

Harley Davidson Key for Oval Tool Box (2 pack) VT50-0603

1959 Harley Davidson Panhead

T17H

p231

03.06.2022

$20.00

Missing/damaged toolbox key attached to motorcycle

Rejected (no reason provided)

Not a motorcycle part, but an accessory., so it must have been bought at the same time as the motorcycle on 24 May 2022.

K&N filter recharge clean and oil kit 99-5050

All motorcycles

T17H

p232

06.06.2022

$19.51

To clean dirty air filters

Rejected (no reason provided)

Not a motorcycle part.

6V 12V 10A auto solar panel charge controller battery charger regulator P&11

1959 Harley Davidson Panhead

T17H
p233

18.06.2022

$10.39

Solar panel to keep 6 volt battery charged

Rejected (no reason provided)

Not a motorcycle part.

LOCTITE 406-243 medium strength thread-locker industrial super glue

All motorcycles

T17H

p234

19.06.2022

$15.99

To stop bolt threads from coming loose

Rejected (no reason provided)

Not a motorcycle part.

SAE bullet connector to alligator clips power cable battery charging cable 60cm

All motorcycles

T17H

p234

19.06.2022

$12.95

Battery connection to extend out from bike for easy battery charging

Rejected (no reason provided)

Not a motorcycle part.

SAE bullet connector to alligator clips power cable battery charging cable 90cm

All motorcycles

T17H

p234

19.06.2022

$17.95

Battery connection to extend out from bike for easy battery charging

Rejected (no reason provided)

Not a motorcycle part.

Exhaust sealant grey 999 RTV silicone-sensor safe & high temp

All motorcycles

T17H

p236

19.06.2022

$20.99

Exhaust sealant to stop exhaust leaks

Rejected (no reason provided)

Not a motorcycle part.

Lucas oil grease white lithium conventional 237ml tube (10533)

All motorcycles

T17H

p236

19.06.2022

$25.90

Stops fuel from escaping

Rejected (no reason provided)

Not a motorcycle part.

General motorcycle car long mouth funnel plastic refuelling oil filling tools

All motorcycles

T17H

p236

19.06.2022

$21.70

For maintenance of putting in oil etc

Rejected (no reason provided)

Not a motorcycle part.

Toolking ODD8 oil coolant water drain dishpan 8 litre capacity plastic

1959 Harley Davidson Panhead

T17H

p237

20.06.2022

$18.00

1959 Harleys had ‘total lose oil system’ thus drips oil everywhere so this was to catch the oil

Rejected (no reason provided)

Not a motorcycle part.

Harley 61776-56 two oil tank decals Panhead FLH 56-60 water slide one pair

1959 Harley Davidson Panhead

T17H

p237

20.06.2022

$13.95 US

Missing original decals from Panhead

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022. Not satisfied that this is a motorcycle part within s 6 of the Regulations.

SAE connector to merit cigarette plug power cable battery charging cable 2m

All motorcycles

T17H

p237

19.06.2022

$23.95

Battery connection to extend out from bike for easy battery charging

Rejected (no reason provided)

Not a motorcycle part.

V-Twin 50-0795-Replica Battery 6 volt with small terminal

1959 Harley Davidson Panhead

T17H

p239 / p242

21.06.2022

$125.70 US

6 volt battery as unavailable in Australia for old Panhead, old one not holding charge (damaged)

Rejected (no reason provided)

Not satisfied that this is a motorcycle part within s 6 of the Regulations.

Motorcycle motorbike HD Harley Davidson imperial wrench under seat tool kit

1959 Harley Davidson Panhead

T17H

p240

21.06.2022

$47.00

Harley tool kit rejected but delegate accepted another Harley wrench??

Rejected (no reason provided)

Not a motorcycle part.

Harley Panhead pointed peaked top accessory windshield w/red bottom

1959 Harley Davidson Panhead

T17H

p241 / p243

21.06.2022

$344.99 US

Missing/damaged original Panhead windscreen which came as standard back in the day

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022. Not satisfied that this is a motorcycle part within s 6 of the Regulations.

6V 12V1.5amp battery charger maintainer for Harley Davidson motorcycles

1959 Harley Davidson Panhead

T17H

p244

21.06.2022

$29.99

Battery maintainer to keep 6V Panhead battery charged

Rejected (no reason provided)

Not a motorcycle part.

Penrite motorcycle chain lube 400ml

1959 Harley Davidson Panhead

T17H

p245

25.06.2022

$25.00

Rear chain lube maintenance as chain dry

Rejected (no reason provided)

Not a motorcycle part.

Harley Davidson Motorcycles 50th Anniversary Front Fender Emblem, Panhead FLH

1959 Harley Davidson Panhead

T17H

p246

28.06.2022

$99.95 US

Missing original part

Rejected (no reason provided)

Not satisfied that this is a motorcycle part within s 6 of the Regulations. Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022.

Drag Specialties 5/16” 33-6009-HC4 DS-223001

1959 Harley Davidson Panhead

T17H

p247

29.06.2022

$17.90

I think these are replacement washers

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022. Not satisfied that this is a motorcycle part within s 6 of the Regulations.

SCA oil drain pan – 5 litre

1959 Harley Davidson Panhead

T17H

p248

29.06.2022

$6.99

To catch oil drips from total lose system

Rejected (no reason provided)

Not a motorcycle part.

New Harley Big Twin Panhead 45’s hummer waffle handle grips 56212-53 RED

1959 Harley Davidson Panhead

T17H

p249

19.07.2022

$42.50 US

Spare set of grips as 1959 original grips unavailable – spare set

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022. Not satisfied that this is a motorcycle part within s 6 of the Regulations.

Solar wireless car TPMS tyre pressure monitoring system + 4 external sensor MEL

1997 VW Bon-Trike

T17H

p251

25.07.2022

$68.00

Tyre pressure indicators

Rejected (no reason provided)

Not purchased for an eligible motorcycle (ss 5(1)(a) and 6(1)(a) of Regulations).

Not satisfied that this is a motorcycle part within s 6 of the Regulations.

AU solar motorcycle TPMS tire pressure monitoring alarm system with 2 sensors

2003 FXSTB Harley Davidson Night Train

T17H

p251

23.07.2022

$111.00

Tyre pressure indicators

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 18 December 2002. Not satisfied that this is a motorcycle part within s 6 of the Regulations.

AU solar motorcycle TPMS tire pressure monitoring alarm system with 2 sensors

1959 Harley Davidson Panhead

T17H

p251

23.07.2022

$111.00

Tyre pressure indicators

Rejected (no reason provided)

Trumpet horn Harley Panhead Duoglide Knucklehead FL FLH FLE DUO OEM

1959 Harley Davidson Panhead

T17H

p252

26.07.2022

$425.00 US

Missing defective/damaged part trumpet horn for Panhead

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022 Not satisfied that this is a motorcycle part within s 6 of the Regulations.

Chrome trumpet horn power pack mount bracket Harley Panhead Shovelhead 1954-84

1959 Harley Davidson Panhead

T17H

p253

27.07.2022

$17.99 US

N/A

Rejected (no reason provided)

Not a motorcycle part, but an accessory, so it must have been bought at the same time as the motorcycle on 24 May 2022 Not satisfied that this is a motorcycle part within s 6 of the Regulations.

Sidchrome battery hydrometer

All motorcycles

T17H

p254

01.08.2022

$24.48

Hydrometer to check battery condition

Rejected (no reason provided)

Not a motorcycle part.

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