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.