A New Tax System (Luxury Car Tax) Act 1999
* Assessed luxury car tax on a * taxable importation of a luxury car is to be paid by the importer to the Commonwealth:
(a) at the same time, at the same place, and in the same manner, as * customs duty is payable on the car in question (or would be payable if the car were subject to customs duty); or
(b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.
The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.
For provisions about collection and recovery of assessed luxury car tax on taxable importations of luxury cars, see Subdivision 105-C , and Part 4-15 , in Schedule 1 to the Taxation Administration Act 1953 .
An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901 ) may refuse to deliver the goods concerned unless the *assessed luxury car tax has been paid.