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
197 Section 27-1
international transport of a *car and any *car parts, accessories or attachments covered by subsection 7-10(2) has the meaning given by section 195-1 of the *GST Act.