A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

8   At the end of section 9-75


(2) However, if the taxable supply is of a *luxury car, the value of the taxable supply is as follows:

Luxury car tax value * (10 / 11)


luxury car tax value has the meaning given by section 5-20 of the A New Tax System (Luxury Car Tax) Act 1999.