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A New Tax System (Luxury Car Tax) Regulations 2019

Part 1 - Preliminary  

SECTION 5  

5   Definitions  

Note: A number of expressions used in this instrument are defined in the Act, including the following:

  • (a) car;
  • (b) import;
  • (c) supply.


    • In this instrument:

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

    leisure activity
    : see subsection 27-1.02(2) .


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