Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)
Schedule 1 Assessment of amounts under indirect tax laws
Part 1 Amendments commencing on 1 July 2012
Division 3 Other amendments
A New Tax System (Luxury Car Tax) Act 1999
130 Subsection 2-10(1)
Omit luxury car tax on importations, substitute assessed luxury car tax on importations.