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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 21.1
Commonwealth etc. not liable to pay luxury car tax - (1)
- The Commonwealth and *
Commonwealth entities are not liable to pay luxury car tax payable under this
Act. However, it is the Parliament's intention that the Commonwealth and
Commonwealth entities should:
- (a)
- be notionally liable to pay luxury car tax payable under this Act; and
- (b)
- notionally have * luxury car tax adjustments arising under this Act.
- (2)
- The * Finance Minister may give such written directions as are necessary
or convenient for carrying out or giving effect to subsection (1) and, in
particular, may give directions in relation to the transfer of * money within
an account, or between accounts, operated by the Commonwealth or a *
Commonwealth entity.
- (3)
- Directions under subsection (2) have effect, and must be complied with,
despite any other Commonwealth law.
- (4)
- Commonwealth entity means:
- (a)
- an Agency (within the meaning of the Financial Management and
Accountability Act 1997 ); or
- (b)
- a Commonwealth authority (within the meaning of the Commonwealth
Authorities and Companies Act 1997 );
that cannot be made liable to taxation by a Commonwealth law.
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