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.