A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 2 Customs Act 1901
Part 2 Amendments commencing immediately after the GST Act commences
27 Subsection 162(1)
Omit all the words after "payment", substitute:
(a) the duty, if any, on those goods; and
(b) the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of those goods; and
(c) if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of those goods - the luxury car tax payable on that taxable importation.
Note: The heading to section 162 is altered by adding at the end " , GST and luxury car tax ".
© 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).