Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIn this Division, unless the contrary intention appears:
"borne wine tax" has the meaning given by the A New Tax System (Wine Equalisation Tax) Act 1999 .
"car" has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .
"goods" has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999 .
"international agreement" means:
(a) a convention or treaty to which Australia is a party; or
(b) an agreement between Australia and a foreign country;
and includes, for example, an agreement, arrangement or undertaking between a Minister and an official or authority of a foreign country.
"taxable supply " has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999 .
"tax invoice" has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999 .
"wine" has the meaning given by the A New Tax System (Wine Equalisation Tax) Act 1999 .
Note Amounts of luxury car tax are included in net amounts under the GST system. This has the effect of incorporating the luxury car tax into the payments and refunds system for the GST.