A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 2 Customs Act 1901
Part 2 Amendments commencing immediately after the GST Act commences
27 Subsection 162(1)
Omit all the words after "payment", substitute:
(a) the duty, if any, on those goods; and
(b) the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of those goods; and
(c) if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of those goods - the luxury car tax payable on that taxable importation.
Note: The heading to section 162 is altered by adding at the end " , GST and luxury car tax ".