A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 7 Amendments relating to diplomatic, consular and related privileges and immunities
Consular Privileges and Immunities Act 1972
5 Subsection 3(1)
indirect tax means:
(a) GST within the meaning of section 195-1 of the GST Act; or
(b) luxury car tax within the meaning of section 27-1 of the Luxury Car Tax Act; or
(c) wine equalisation tax within the meaning of section 33-1 of the Wine Equalisation Tax Act.