A New Tax System (Luxury Car Tax) Act 1999

Part 2 - Luxury car tax  

Division 7 - Taxable importations of luxury cars  

7-1   What this Division is about  

Luxury car tax is payable on taxable importations of luxury cars. This Division defines taxable importations of luxury cars, states who is liable for the luxury car tax and describes how to work out the amount of luxury car tax on those importations.

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