A New Tax System (Luxury Car Tax) Act 1999
Part 4
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Miscellaneous
Division 21
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Miscellaneous
21-10
Agreement with Commissioner regarding calculation of luxury car tax values
(1)
The * Commissioner may enter into an agreement with you about calculating the * luxury car tax values of particular supplies or * importations of * luxury cars .
(2)
So far as the agreement is inconsistent with this Act, the agreement prevails.
The * Commissioner may enter into an agreement with you about calculating the * luxury car tax values of particular supplies or * importations of * luxury cars .
(2)
So far as the agreement is inconsistent with this Act, the agreement prevails.
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