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.