Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (29 of 2025)

Schedule 1   Luxury car tax

A New Tax System (Luxury Car Tax) Act 1999

4   Application of amendments

Application of amendments - general

(1) The amendments made by this Schedule apply in relation to supplies, and importations, of cars on or after 1 July 2025.

Continued application of old subsection 25-1(4) if car was used for certain purposes before 1 July 2025

(2) However, old subsection 25-1(4) continues to apply, in relation to a supply or importation of a car on or after 1 July 2025, if, before that date:

(a) an entity made a supply or importation of the car; and

(b) the car was used in Australia for a purpose other than a purpose mentioned in subsection 9-5(1) of the Act.

Definitions

(3) In this item:

Act means the A New Tax System (Luxury Car Tax) Act 1999.

old subsection 25-1(4) means subsection 25-1(4) of the Actas in force immediately before the commencement of this Schedule.