Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)

Schedule 1   Assessment of amounts under indirect tax laws

Part 1   Amendments commencing on 1 July 2012

Division 2   Definitions

A New Tax System (Luxury Car Tax) Act 1999

6   Section 27-1

Insert:

assessed luxury car tax , on a *taxable importation of a luxury car, means the luxury car tax *assessed on the taxable importation.