A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Table of Provisions
PART 1--PRELIMINARY
Division 1--Preliminary
- 1.1 Short title
- 1.2 Commencement
- 1.3 States and Territories are bound by the luxury car tax law
Division 2--Overview of the luxury car tax legislation
- 2.1 What this Act is about
- 2.5 Luxury car tax (Part 2)
- 2.10 Paying the luxury car tax (Part 3)
- 2.15 Miscellaneous (Part 4)
- 2.20 Interpretative provisions (Part 5)
- 2.25 Administration, collection and recovery provisions in the Taxation Administration Act 1953
Division 3--Identifying defined terms
- 3.1 When defined terms are identified
- 3.5 When terms are not identified
- 3.10 Identifying the defined term in a definition
Division 4--Non-operative material
- 4.1 Non - operative material
- 4.5 Explanatory sections
- 4.10 Other material
PART 2--LUXURY--CAR TAX
Division 5--Taxable supplies of luxury cars
- 5.1 What this Division is about
- 5.5 Liability for luxury car tax
- 5.10 Taxable supplies of luxury cars
- 5.15 The amount of luxury car tax payable
- 5.20 The luxury car tax value of a car
Division 7--Taxable importations of luxury cars
- 7.1 What this Division is about
- 7.5 Liability for luxury car tax on taxable importations
- 7.10 Taxable importations of luxury cars
- 7.15 The amount of luxury car tax
- 7.20 Meaning of non - taxable re - importation
Division 9--Quoting
- 9.1 What this Division is about
- 9.5 Quoting
- 9.10 Periodic quoting
- 9.15 Manner in which quote must be made
- 9.20 Incorrect quote nevertheless effective for certain purposes
- 9.25 Quote not effective for certain purposes if there are grounds for believing it was improperly made
- 9.30 Improper quoting is an offence
PART 3--PAYING--THE LUXURY CAR TAX
Division 13--Paying the luxury car tax
- 13.1 What this Division is about Subdivision 13-A--Net amounts and adjustments
- 13.5 Net amounts increased by amounts of luxury car tax
- 13.10 Adjustments
- 13.15 Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments Subdivision 13-B--Paying assessed luxury car tax on taxable importations of luxury cars
- 13.20 Paying assessed luxury car tax on taxable importations of luxury cars
- 13.25 Security or undertaking given under section 162 or 162A of the Customs Act
- 13.30 Application of Division 165 of the GST Act
Division 15--Adjustments
- 15.1 What this Division is about Subdivision 15-A--General adjustments
- 15.5 Luxury car tax adjustment event
- 15.10 Where adjustments for luxury car tax arise
- 15.15 Previously attributed luxury car tax amounts
- 15.20 Increasing adjustments for supplies
- 15.25 Decreasing adjustments for supplies Subdivision 15-B--Change of use adjustments
- 15.30 Changes of use--supplies of luxury cars
- 15.35 Changes of use--importing luxury cars Subdivision 15-C--Bad debts adjustments
- 15.40 Writing off bad debts
- 15.45 Recovering amounts previously written off
Division 16--GST groups and GST joint ventures
- 16.1 What this Division is about Subdivision 16-A--Members of GST groups
- 16.5 Who is liable for luxury car tax
- 16.10 Luxury car tax adjustments Subdivision 16-B--Participants in GST joint ventures
- 16.15 Who is liable for luxury car tax
- 16.20 Luxury car tax adjustments
- 16.25 Additional net amounts relating to GST joint ventures
Division 17--Credits
- 17.1 What this Division is about
- 17.5 Credits for tax borne
- 17.10 Claiming credits
- 17.15 Excess credits must be repaid
Division 18--Refunds
- 18.1 What this Division is about
- 18.5 Refunds for tax borne--primary producers
- 18.10 Refunds for tax borne--tourism operators
- 18.15 Claiming refunds
- 18.20 Payment of refunds
PART 4--MISCELLANEOUS
Division 21--Miscellaneous
- 21.1 Commonwealth etc. not liable to pay luxury car tax
- 21.5 Cancellation of exemptions from luxury car tax
- 21.10 Agreement with Commissioner regarding calculation of luxury car tax values
- 21.15 Application of the Criminal Code
- 21.20 Regulations
PART 5--RULES--FOR INTERPRETING THIS ACT
Division 23--What forms part of this Act
- 23.1 What forms part of this Act
- 23.5 What does not form part of this Act
- 23.10 Explanatory sections, and their role in interpreting this Act
Division 25--Luxury cars
- 25.1 Meaning of luxury car
Division 27--The Dictionary
- 27.1 Dictionary