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A New Tax System (Luxury Car Tax) Act 1999
In force
Administered by
Department of the Treasury
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C2022C00033 C26
01 January 2022
-
31 March 2025
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Part 1—Preliminary
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Division 1—Preliminary
1-1 Short title
1-2 Commencement
1-3 States and Territories are bound by the luxury car tax law
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Division 2—Overview of the luxury car tax legislation
2-1 What this Act is about
2-5 Luxury car tax (Part 2)
2-10 Paying the luxury car tax (Part 3)
2-15 Miscellaneous (Part 4)
2-20 Interpretative provisions (Part 5)
2-25 Administration, collection and recovery provisions in the Taxation Administration Act 1953
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Division 3—Identifying defined terms
3-1 When defined terms are identified
3-5 When terms are not identified
3-10 Identifying the defined term in a definition
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Division 4—Non-operative material
4-1 Non-operative material
4-5 Explanatory sections
4-10 Other material
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Part 2—Luxury car tax
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Division 5—Taxable supplies of luxury cars
5-1 What this Division is about
5-5 Liability for luxury car tax
5-10 Taxable supplies of luxury cars
5-15 The amount of luxury car tax payable
5-20 The luxury car tax value of a car
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Division 7—Taxable importations of luxury cars
7-1 What this Division is about
7-5 Liability for luxury car tax on taxable importations
7-10 Taxable importations of luxury cars
7-15 The amount of luxury car tax
7-20 Meaning of non-taxable re-importation
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Division 9—Quoting
9-1 What this Division is about
9-5 Quoting
9-10 Periodic quoting
9-15 Manner in which quote must be made
9-20 Incorrect quote nevertheless effective for certain purposes
9-25 Quote not effective for certain purposes if there are grounds for believing it was improperly made
9-30 Improper quoting is an offence
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Part 3—Paying the luxury car tax
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Division 13—Paying the luxury car tax
13-1 What this Division is about
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Subdivision 13-A—Net amounts and adjustments
13-5 Net amounts increased by amounts of luxury car tax
13-10 Adjustments
13-15 Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments
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Subdivision 13-B—Paying assessed luxury car tax on taxable importations of luxury cars
13-20 Paying assessed luxury car tax on taxable importations of luxury cars
13-25 Security or undertaking given under section 162 or 162A of the Customs Act
13-30 Application of Division 165 of the GST Act
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Division 15—Adjustments
15-1 What this Division is about
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Subdivision 15-A—General adjustments
15-5 Luxury car tax adjustment event
15-10 Where adjustments for luxury car tax arise
15-15 Previously attributed luxury car tax amounts
15-20 Increasing adjustments for supplies
15-25 Decreasing adjustments for supplies
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Subdivision 15-B—Change of use adjustments
15-30 Changes of use—supplies of luxury cars
15-35 Changes of use—importing luxury cars
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Subdivision 15-C—Bad debts adjustments
15-40 Writing off bad debts
15-45 Recovering amounts previously written off
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Division 16—GST groups and GST joint ventures
16-1 What this Division is about
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Subdivision 16-A—Members of GST groups
16-5 Who is liable for luxury car tax
16-10 Luxury car tax adjustments
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Subdivision 16-B—Participants in GST joint ventures
16-15 Who is liable for luxury car tax
16-20 Luxury car tax adjustments
16-25 Additional net amounts relating to GST joint ventures
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Division 17—Credits
17-1 What this Division is about
17-5 Credits for tax borne
17-10 Claiming credits
17-15 Excess credits must be repaid
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Division 18—Refunds
18-1 What this Division is about
18-5 Refunds for tax borne—primary producers
18-10 Refunds for tax borne—tourism operators
18-15 Claiming refunds
18-20 Payment of refunds
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Part 4—Miscellaneous
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Division 21—Miscellaneous
21-1 Commonwealth etc. not liable to pay luxury car tax
21-5 Cancellation of exemptions from luxury car tax
21-10 Agreement with Commissioner regarding calculation of luxury car tax values
21-15 Application of the Criminal Code
21-20 Regulations
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Part 5—Rules for interpreting this Act
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Division 23—What forms part of this Act
23-1 What forms part of this Act
23-5 What does not form part of this Act
23-10 Explanatory sections, and their role in interpreting this Act
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Division 25—Luxury cars
25-1 Meaning of luxury car
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Division 27—The Dictionary
27-1 Dictionary
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history