A New Tax System (Luxury Car Tax) Act 1999
Part 2
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Luxury car tax
Division 5
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Taxable supplies of luxury cars
5-1
What this Division is about
Luxury car tax is payable on taxable supplies of luxury cars. This Division defines taxable supplies of luxury cars, states who is liable for the luxury car tax, and describes how to work out the amount of luxury car tax on those supplies.
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