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

188   Subsection 25-1(3)

Omit "year in which the supply of the car occurred", substitute:

year in which:

(a) the supply of the car occurred; or

(b) the car was *entered for home consumption.