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 2 Definitions
Customs Act 1901
15 Subsection 4(1)
Insert:
taxable importation of a luxury car has the meaning given by the Luxury Car Tax Act.