A New Tax System (Luxury Car Tax) Regulations 2019
Part 6
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Application, saving and transitional provisions
Division 29
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Application provisions in relation to the commencement of this instrument
SECTION 29-1.01
Application provisions in relation to the commencement of this instrument
(1)
Section 25-1.01 applies in relation to supplies made, or importations occurring, after the commencement of this instrument.
(2)
Despite the repeal of regulation 25-1.01 of the A New Tax System (Luxury Car Tax) Regulations 2000 , that regulation continues to apply in relation to supplies made, or importations occurring, before the commencement of this instrument, as if the repeal had not happened.
Section 25-1.01 applies in relation to supplies made, or importations occurring, after the commencement of this instrument.
(2)
Despite the repeal of regulation 25-1.01 of the A New Tax System (Luxury Car Tax) Regulations 2000 , that regulation continues to apply in relation to supplies made, or importations occurring, before the commencement of this instrument, as if the repeal had not happened.
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