A New Tax System (Luxury Car Tax) Act 1999

Part 3 - Paying the luxury car tax  

Division 18 - Refunds  

18-10   Refunds for tax borne - tourism operators  

(1)    
You are entitled to a refund under this section if:

(a) you have a refund entitlement under this section; and

(b) you are * registered ; and

(c) no one else has made a valid claim for a refund in relation to the refund entitlement.

(2)    
You have a refund entitlement if:

(a) you have * borne luxury car tax on the supply, or * importation , of a * refund-eligible car (or you would have borne luxury car tax on the supply or importation if you had acquired the * car directly rather than entering into a financing arrangement relating to the car); and

(b) the Commissioner is satisfied that:

(i) you will use the car solely for the purpose of carrying on a business; and

(ii) the principal purpose of the business is carrying tourists for * tourist activities .

(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.