A New Tax System (Luxury Car Tax) Act 1999

Part 1 - Preliminary  

Division 1 - Preliminary  

1-3   1-3   States and Territories are bound by the luxury car tax law  
The * luxury car tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.




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