Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)
Schedule 3 Cars for display by public institutions
A New Tax System (Luxury Car Tax) Act 1999
1 After paragraph 7-10(3)(b)
Insert:
(ba) you are *registered at the time of the importation, and the car:
(i) is covered by item 7 in Schedule 4 to the *Customs Tariff; and
(ii) is imported by the library, museum, gallery or institution to which it is consigned; and
(iii) is imported for the sole purpose of public display; or
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