A New Tax System (Luxury Car Tax) Act 1999

Part 2 - Luxury car tax  

Division 5 - Taxable supplies of luxury cars  

5-10   Taxable supplies of luxury cars  

(1)    
You make a taxable supply of a luxury car if:

(a) you supply a * luxury car ; and

(b) the supply is made in the course or furtherance of an * enterprise that you * carry on ; and

(c) the supply is * connected with the indirect tax zone ; and

(d) you are * registered , or * required to be registered .

(2)    
However, you do not make a taxable supply of a luxury car if:

(a) the * recipient * quotes for the supply of the car; or

(b) the car is * more than 2 years old ; or

(c) you export the car in circumstances where the export is * GST-free under Subdivision 38-E of the * GST Act .

(3)    
A * car is more than 2 years old at the time of a supply if:

(a) for a car that has not been * imported - the car was manufactured more than 2 years before the time of the supply; or

(b) the car was *entered for home consumption more than 2 years before the time of the supply.