Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)

Schedule 3   Cars for display by public institutions

A New Tax System (Luxury Car Tax) Act 1999

1   After paragraph 7-10(3)(b)

Insert:

(ba) you are *registered at the time of the importation, and the car:

(i) is covered by item 7 in Schedule 4 to the *Customs Tariff; and

(ii) is imported by the library, museum, gallery or institution to which it is consigned; and

(iii) is imported for the sole purpose of public display; or