A New Tax System (Luxury Car Tax) Act 1999

Part 5 - Rules for interpreting this Act  

Division 27 - The Dictionary  

27-1   27-1   Dictionary  


In this Act, unless the contrary intention appears:

ABN
has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .

account on a cash basis
: you account on a cash basis while a choice you make under section 29-40 of the * GST Act , or a permission of the * Commissioner under section 29-45 of the * GST Act in relation to you, has effect.

adjustment
has the meaning given by section 195-1 of the * GST Act .

approved form
has the meaning given by section 995-1 of the * ITAA 1997 .

assessed luxury car tax
, on a * taxable importation of a luxury car , means the luxury car tax * assessed on the taxable importation.

assessment
has the meaning given by the * ITAA 1997 .

associate
has the meaning given by section 318 of the * ITAA 1936 .

Australia
(Repealed by No 2 of 2015)

Australian fee or charge
has the meaning given by section 195-1 of the * GST Act .

Australian tax
has the meaning given by section 195-1 of the * GST Act .

Australian tax, fee or charge
(Repealed by No 41 of 2011)

borne
: you have borne luxury car tax on the supply of a * car if the * consideration that you provided for the supply included the tax.

car
means a * motor vehicle (except a motor cycle or similar vehicle) that is:


(a) designed to carry a load of less than 2 tonnes and fewer than 9 passengers; or


(b) a limousine (regardless of the number of passengers it is designed to carry).

car parts
has the meaning given by section 195-1 of the * GST Act .

carrying on
an * enterprise includes doing anything in the course of the commencement or termination of the enterprise.

Commissioner
means the Commissioner of Taxation.

Commonwealth entity
(Repealed by No 58 of 2006)

connected with Australia
(Repealed by No 2 of 2015)

connected with the indirect tax zone
, in relation to a supply, has the meaning given by section 195-1 of the *GST Act.

consideration
has the meaning given by section 195-1 of the * GST Act .

corrected luxury car tax amount
has the meaning given by paragraph 15-10(c) .

customs duty
means any duty of customs imposed by that name under a law of the Commonwealth, other than:


(a) the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 ; or


(aa) the A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005 ; or


(b) the A New Tax System (Luxury Car Tax Imposition - Customs) Act 1999 .

Customs Tariff
means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.

decreasing luxury car tax adjustment
has the meaning given by sections 15-25 , 15-30 , 15-35 and 15-40 .

disabled person
means a person described in:


(a) paragraphs 38-505(1)(a) and (b) of the * GST Act (disabled veteran); or


(b) paragraph 38-510(1)(a) of the GST Act (person with a disability certificate).

end supply
of a * car means a supply of a car to a * recipient who is not entitled to * quote in relation to that supply.

enter for home consumption
has the same meaning as in the Customs Act 1901 .

enterprise
has the meaning given by section 9-20 of the * GST Act .

entity
has the meaning given by section 184-1 of the * GST Act .

explanatory section
has the meaning given by section 23-10 .

Finance Minister
means the Minister administering the Public Governance, Performance and Accountability Act 2013 .

financial year
has the meaning given by section 995-1 of the * ITAA 1997 .

fuel-efficient car limit
has the meaning given by subsection 25-1(5) .

GST
has the meaning given by section 195-1 of the * GST Act .

GST Act
means the A New Tax System (Goods and Services Tax) Act 1999 .

GST-free
: a supply is GST-free if it is GST-free under Division 38 of the * GST Act .

GST group
has the meaning given by section 48-5 of the * GST Act .

GST inclusive market value
has the meaning given by section 195-1 of the * GST Act .

GST joint venture
has the meaning given by section 51-5 of the * GST Act .

import
means import goods into the indirect tax zone.

increasing luxury car tax adjustment
has the meaning given by sections 15-20 , 15-30 , 15-35 and 15-45 .

indirect tax zone
has the meaning given by section 195-1 of the *GST Act.

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 .

ITAA 1936
means the Income Tax Assessment Act 1936 .

ITAA 1997
means the Income Tax Assessment Act 1997 .

joint venture operator
, for a * GST joint venture , has the meaning given by section 195-1 of the * GST Act .

luxury car
has the meaning given by section 25-1 .

luxury car tax
means tax that is payable under the * luxury car tax law and imposed as luxury car tax by any of these:


(a) the A New Tax System (Luxury Car Tax Imposition - General) Act 1999 ; or


(b) the A New Tax System (Luxury Car Tax Imposition - Customs) Act 1999 ; or


(c) the A New Tax System (Luxury Car Tax Imposition - Excise) Act 1999 .

luxury car tax adjustment
means an * increasing luxury car tax adjustment or a * decreasing luxury car tax adjustment .

Note:

Luxury car tax adjustments are provided for in Division 15 .

luxury car tax adjustment event
has the meaning given by section 15-5 .

luxury car tax law
means:


(a) this Act; and


(b) any Act that imposes luxury car tax; and


(c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 ; and


(d) the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) to (c); and


(e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and


(f) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered).

luxury car tax threshold
has the meaning given by subsection 25-1(3) or (4) .

luxury car tax value
, of a * car , means:


(a) in relation to the * supply of the car - the value given by section 5-20 ; or


(b) in relation to the * importation of the car - the value given by section 7-15 .

member
, in relation to a * GST group , has the meaning given by section 195-1 of the * GST Act .

money
has the meaning given by section 195-1 of the * GST Act .

more than 2 years old
has the meaning given by subsection 5-10(3) .

motor vehicle
means a motor-powered road vehicle (including a 4 wheel drive vehicle).

net amount
has the meaning given by section 195-1 of the * GST Act .

non-taxable re-importation
has the meaning given by section 7-20 .

officer
has the meaning given by the Corporations Act 2001 .

overdue
: a debt is overdue if there has been a failure to discharge the debt, and that failure is a breach of the debtor ' s obligations in relation to the debt.

participant
, in relation to a * GST joint venture , has the meaning given by section 195-1 of the * GST Act .

passed on
, in relation to an amount of tax that has been borne by a entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity.

place of consignment
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 .

previously attributed luxury car tax amount
has the meaning given in section 15-15 .

price
, in relation to a supply, has the meaning given by section 9-75 of the * GST Act .

primary production business
has the meaning given by section 995-1 of the * ITAA 1997 .

quotable purpose
means a use of a * car for which you may * quote under section 9-5 .

quote
means quote an * ABN .

recipient
, in relation to a supply, means the * entity to which the supply was made.

refund-eligible car
means a 4 wheel drive, or all wheel drive, * car of a kind specified in regulations made for the purposes of this definition.

registered
means registered under Part 2-5 of the * GST Act .

representative member
, for a * GST group , has the meaning given by section 195-1 of the * GST Act .

required to be registered
has the meaning given by section 195-1 of the * GST Act .

research and development
means systematic, investigative and experimental activities that involve innovation or high levels of technical risk and are carried on for the purpose of:


(a) acquiring new knowledge (whether or not that knowledge will have a specific practical application); or


(b) creating new or improved materials, products, devices or processes.

supply
has the meaning given by section 9-10 of the * GST Act .

taxable importation of a luxury car
has the meaning given by section 7-10 .

taxable supply
has the meaning given by section 195-1 of the * GST Act .

taxable supply of a luxury car
has the meaning given by section 5-10 .

tax period
has the meaning given by section 195-1 of the * GST Act .

tourist activity
has the meaning set out in regulations made for the purposes of this definition.

untaxable Commonwealth entity
has the meaning given by section 177-1 of the * GST Act .

you
: if a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.

Note:

The expression you is not used in provisions that apply only to entities that are not individuals.


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