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.
    Last modified: 07 Jun 2012QC 16411