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
175 Section 7-15 (at the end of the definition of luxury car tax value )
; and (e) if the *importation of the car is *GST-free (to an extent) because of paragraph 13-10(b) of the *GST Act in conjunction with Subdivision 38-P of that Act - an amount equal to the amount of *GST that was not payable because of paragraph 13-10(b) and Subdivision 38-P.