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.