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

175   Section 7-15 (at the end of the definition of luxury car tax value )


; and (e) if the *importation of the car is *GST-free (to an extent) because of paragraph 13-10(b) of the *GST Act in conjunction with Subdivision 38-P of that Act - an amount equal to the amount of *GST that was not payable because of paragraph 13-10(b) and Subdivision 38-P.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).