Treasury Laws Amendment (2019 Measures No. 2) Act 2019 (94 of 2019)

Schedule 2   Luxury car tax refund entitlements

A New Tax System (Luxury Car Tax) Act 1999

2   Subsection 18-10(3)

Repeal the subsection, substitute:

(3) The amount of the refund for a refund entitlement under subsection (2) is the lesser of:

(a) the amount of the luxury car tax described in paragraph (2)(a); and

(b) $10,000.