A New Tax System (Luxury Car Tax) Act 1999

Part 3 - Paying the luxury car tax  

Division 13 - Paying the luxury car tax  

Subdivision 13-B - Paying assessed luxury car tax on taxable importations of luxury cars  

13-20   Paying assessed luxury car tax on taxable importations of luxury cars  

(1)  


* 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.

Note 1:

The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.

Note 1A:

For provisions about assessment of luxury car tax on taxable importations of luxury cars, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .

Note 2:

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 .

(2)  


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.



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