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Motor Vehicle Industry Partnership - issues register

8.g. Who is entitled to quote?

Non-interpretative - straight application of the law.

Registered entities will be entitled to quote their ABN in relation to the supply or importation of a luxury car where they have the intention of using the car for one of the following purposes, and for no other purpose:

holding the car as trading stock, other than holding the car for hire or lease
carrying out research and development for the manufacturer of the car, or
exporting the car in circumstances where the export is GST-free.

Sections within Issue 8 - Luxury cars

Last Modified: Monday, 21 November 2011

Table of contents

Issue 1 - Bailment

Issue 2 - Cars for use by people with a disability

Issue 3 - Demonstrator vehicles

Issue 4 - Delivery charges, stamp duty, registration and insurance

Issue 5 - Deposits

Issue 6 - Financial supplies

Issue 7 - Input tax credits - motor vehicle issues

Issue 8 - Luxury cars

8.a. What vehicles are subject to luxury car tax?

8.b. What is a car for luxury car tax purposes?

8.c. What vehicles are not subject to luxury car tax?

8.d. How does luxury car tax apply to the fitting of parts, attachments and accessories to luxury cars?

8.e. For luxury car tax purposes, what is the date of importation for a car?

8.f. When is luxury car tax payable?

8.g. Who is entitled to quote?

8.h. Is there an input tax credit for luxury car tax?

8.i. Luxury motor vehicles for primary producers and tourism operators

8.j. Fuel efficient motor vehicles

Issue 9 - Orders/contracts spanning 30 June to 1 July 2000

Issue 10 - Sponsorship arrangements

Issue 11 - Vehicles provided for evaluation, product launches, raffles, etc

Issue 12 - Tax invoices, adjustment events and recipient created tax invoices

Issue 13 - Third party rebates

Issue 14 - Vehicles sold on consignment, at auction, or at auction by government vendors

Issue 15 - Warranties

Issue 16 - PAYG withholding

Issue 17 - Motor vehicles for the diplomatic community

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