A New Tax System (Luxury Car Tax) Act 1999

Subdiv 13-B heading substituted by No 39 of 2012, s 3 and Sch 1 item 132, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. The heading formerly read:

Subdivision 13-B - Paying luxury car tax on taxable importations of luxury cars

S 13-25(1) amended by No 39 of 2012, s 3 and Sch 1 items 139 and 140, by substituting " *assessed luxury car tax " for " luxury car tax " , and substituting " assessed GST and assessed luxury car tax " for " GST and luxury car tax " in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 13-25(1) amended by No 156 of 2000, s 3 and Sch 2 item 16, by substituting para (c), applicable to importations into Australia on or after 1 July 2000. Para (c) formerly read:

(c) the car is exported within the relevant period mentioned in paragraph 162(3)(b) of that Act.

S 13-25(1) substituted by No 176 of 1999, s 3 and Sch 1 item 178, effective 1 July 2000. S 13-25(1) formerly read:

(1)
If:

(a) you make a *taxable importation of a luxury car; and

(b) a security or undertaking has been given under section 162 or 162A of the Customs Act 1901 for the payment of *customs duty on the car;

any amount of luxury car tax on the importation is not payable while, under subsection 162(3) or 162A(5) of that Act (as the case requires), customs duty is not payable on the car.

S 13-25(1A) amended by No 39 of 2012, s 3 and Sch 1 items 141 and 142, by substituting " *assessed luxury car tax " for " luxury car tax " , and substituting " assessed GST and assessed luxury car tax " for " GST and luxury car tax " in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 13-25(1A) amended by No 156 of 2000, s 3 and Sch 2 item 17, by substituting para (c), applicable to importations into Australia on or after 1 July 2000. Para (c) formerly read:

(c) either:

(i) the car is exported within the relevant period mentioned in paragraph 162A(5)(b) of that Act; or

(ii) if the car is goods described in subsection 162A(5A) - the car is exported before the end of the relevant day mentioned in paragraph 162A(5A)(b).

S 13-25(1A) inserted by No 176 of 1999, s 3 and Sch 1 item 178, effective 1 July 2000.