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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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C2025C00298 (C27)
01 April 2025
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Part 1—Preliminary
Division 1—Preliminary
1 1 Short title
1 2 Commencement
1 3 States and Territories are bound by the luxury car tax law
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
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
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
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
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
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
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
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
