e 18 ut of The following best describe tax treatment for motor vehicle EXCEPT: a. b. From YA 2001 onwards, the maximum qualifying expenditure for non-commercial motor vehicle (passenger vehicle) is RM100,000 Commercial which are licensed or permitted by the road transport authority to carry goods or passengers - Lorry, truck, bus, mini bus, taxi cab, hire car etc C. Motor vehicles can be divided into two categories namely commercial and non-commercial transportation. d. Non-commercial - not licensed or permitted by the transport authority.