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

Non-interpretative - straight application of the law.

The luxury car tax value of a car includes the price of all supplies in relation to the car that are made to, or are paid for by, the recipient of the car, or an associate of the recipient and that are made before or arranged with the supplier or their associate before the vehicle is delivered.

    Last modified: 07 Jun 2012QC 16411