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.