A New Tax System (Luxury Car Tax) Act 1999

Part 2 - Luxury car tax  

Division 9 - Quoting  

9-5   Quoting  

(1)    
You are entitled to * quote your * ABN in relation to a supply of a * luxury car or an * importation of a luxury car if, at the time of quoting, you have the intention of using the car for one of the following purposes, and for no other purpose:

(a) holding the car as trading stock, other than holding it for hire or lease; or

(b) * research and development for the manufacturer of the car; or

(c) exporting the car in circumstances where the export is * GST-free under Subdivision 38-E of the * GST Act .

(2)    
However, you are not entitled to * quote unless you are * registered .