A New Tax System (Luxury Car Tax) Act 1999

Part 2 - Luxury car tax  

Division 9 - Quoting  

9-10   Periodic quoting  

You may make a periodic quote under this section for supplies that you intend to receive from a supplier during the period covered by the periodic quote. The period must not exceed 12 months.

If you make a periodic quote on or before the first day of the period to which the quote relates, you are to be treated as having * quoted your * ABN for all supplies from the supplier during that period, other than supplies in respect of which you have notified the supplier in accordance with subsection (3) .

If you are not entitled to * quote for a particular supply from the supplier during the period, you must notify the supplier of that fact at or before the time of the supply. The notification must be in the * approved form .


You commit an offence if you contravene subsection (3).

Penalty: 20 penalty units.

Note 1:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Section 9-25 applies to a * quote that you are treated as having made under subsection (2) of this section for a particular supply.

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