A New Tax System (Luxury Car Tax) Act 1999

Part 4 - Miscellaneous  

Division 21 - Miscellaneous  

21-5   Cancellation of exemptions from luxury car tax  

(1)    
This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay luxury car tax payable under this Act.

(2)    
The cancellation does not apply if the provision of the other Act:

(a) commences after this section commences; and

(b) refers specifically to luxury car tax payable under this Act.