Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)
Schedule 3 Non-taxable re-importations of refurbished luxury cars
A New Tax System (Luxury Car Tax) Act 1999
2 Application
The amendment made by this Schedule applies in relation to importations occurring on or after 1 January 2019.