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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 2.5
Luxury car tax (Part 2)
- (1)
- Part 2 sets out the rules that establish liability for the luxury car tax.
The tax applies to both supplies and importations of luxury cars. (Divisions 5
and 7)
- (2)
- There is a system of quoting which is designed to prevent the tax becoming
payable until the car is sold or imported at the retail level. (Division 9)
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