2.g. How does luxury car tax apply on cars that are GST-free?
Non-interpretative - straight application of the law.
If the supply of the luxury car is GST-free under Subdivision 38-P of the GST Act the car is subject to luxury car tax.
The value of the car for luxury car tax purposes does not include the value of modifications made to the car that are made solely for the purpose of adapting it for driving by, or for transporting, a person with a disability.