A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 7 - Transitional  

Part 7-2 - Matters relating to the A New Tax System (Goods and Services Tax Transition) Act 1999  

Division 220 - Agreements spanning 1 July 2000  

Subdivision 220-B - Meaning of New Tax System changes  

SECTION 220-5.03   Luxury car tax  

(1)    
The introduction of the luxury car tax under the A New Tax System (Luxury Car Tax) Act 1999 is a prescribed change.

(2)    
The imposition of the luxury car tax under the following Acts is a prescribed change:

(a)    the A New Tax System (Luxury Car Tax Imposition - Customs) Act 1999 ;

(b)    the A New Tax System (Luxury Car Tax Imposition - Excise) Act 1999 ;

(c)    the A New Tax System (Luxury Car Tax Imposition - General) Act 1999 .