TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]
In this Division, unless the contrary intention appears:
has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .
(a) a convention or treaty to which Australia is a party; or
(b) an agreement between Australia and a foreign country;
and includes, for example, an agreement, arrangement or undertaking between a Minister and an official or authority of a foreign country.
Amounts of luxury car tax are included in net amounts under the GST system. This has the effect of incorporating the luxury car tax into the payments and refunds system for the GST.