Commonwealth Consolidated Acts

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 13.20

             (1)  Luxury car tax on a * taxable importation of a luxury car is to be paid by the importer to the Commonwealth:

                     (a)  at the same time, at the same place, and in the same manner, as * customs duty is payable on the car in question (or would be payable if the car were subject to customs duty); or

                     (b)  in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.

Note 1:    The regulations could (for example) allow for deferral of payments to coincide with payments of net amounts.

Note 2:    For provisions about collection and recovery of luxury car tax on taxable importations of luxury cars, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953 .

             (2)  An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901 ) may refuse to deliver the goods concerned unless the luxury car tax has been paid.