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

29   At the end of subsection 162(3)


Note: In these circumstances, GST and luxury car tax are not payable. See section 171-5 of the GST Act and section 13-25 of the Luxury Car Tax Act.