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

This issue is a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953.

The relevant date of importation of a luxury car is the date the car is entered for home consumption. Therefore a vehicle supplied two years after the date of entry for home consumption will not be subject to luxury car tax.

    Last modified: 07 Jun 2012QC 16411