A New Tax System (Luxury Car Tax Imposition - Customs) Act 1999

3   Imposition  

(1)    
The tax that is payable under the A New Tax System (Luxury Car Tax) Act 1999 is imposed by this section under the name of luxury car tax.

(2)    

This section imposes luxury car tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.