A New Tax System (Luxury Car Tax) Act 1999

Part 1 - Preliminary  

Division 2 - Overview of the luxury car tax legislation  

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 )