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

5   After paragraph 15-35(4)(b)

Insert:

or (c) the amount of luxury car tax that you would have had to pay if paragraph 7-10(3)(ba) had not applied in relation to the importation;