A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 2 Amendment of the A New Tax System (Luxury Car Tax) Act 1999
172 Subsection 7-10(1)
Repeal the subsection, substitute:
(1) You make a taxable importation of a luxury car if:
(a) the *luxury car is *imported; and
(b) you *enter the car for home consumption.
Note: There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.