Tax Laws Amendment (Luxury Car Tax - Minor Amendments) Act 2008 (150 of 2008)

Schedule 1   Luxury Car Tax

A New Tax System (Luxury Car Tax) Act 1999

1   Paragraph 18-5(2)(a)

After "*refund-eligible car", insert "(or you would have borne luxury car tax on the supply or importation if you had acquired the *car directly rather than entering into a financing arrangement relating to the car)".