Commonwealth Consolidated Acts

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 7.10

             (1)  You make a taxable importation of a luxury car if:

                     (a)  the ^* luxury car is ^* imported; and

                     (b)  you ^* enter the car for home consumption.

Note:          There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.

             (2)  The ^* importation of the car includes any ^* car parts, accessories or attachments that you import at the same time as the car and that could reasonably be expected to be fitted to the car.

             (3)  However, you do not make a taxable importation of a luxury car if:

                     (a)  you ^* quote for the ^* importation of the ^* car; or

                     (b)  luxury car tax has already become payable in respect of the car; or

                     (c)  the car is covered by item 4, 8, 15, 18A, 18B, 18C, 21 or 24 in Schedule 4 to the Customs Tariff; or

                     (d)  the importation of the car is a ^* non‑taxable re‑importation.

             (4)  To avoid doubt, a reference to a car that is covered by an item in Schedule 4 to the Customs Tariff includes a reference to a car to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995 .