01 Jun 06 Is a hearse "a car designed mainly for carrying passengers" subject to the car limit? - TD 2006/39This final Taxation Determination was issued on 31 May 2006. It was previously released in draft form as TD 2006/D10: see 2006 TAXVINE No 6 (16) (3 March 2006). Its full title is "Income tax: is a hearse 'a car designed mainly for carrying passengers' for the purposes of section 40-230 of the Income Tax Assessment Act 1997 and therefore subject to the car limit?" The answer given is No.
For a copy of TD 2006/39, go here