A New Tax System (Luxury Car Tax) Act 1999
View history note
Hide history noteYou are entitled to a refund under this section if:
(a) you have a refund entitlement under this section; and
(b) you are * registered ; and
(c) no one else has made a valid claim for a refund in relation to the refund entitlement.
(2)
You have a refund entitlement if:
(a) you have * borne luxury car tax on the supply, or * importation , of a * refund-eligible car (or you would have borne luxury car tax on the supply or importation if you had acquired the * car directly rather than entering into a financing arrangement relating to the car); and
(b) the Commissioner is satisfied that:
(i) you will use the car solely for the purpose of carrying on a business; and
(ii) the principal purpose of the business is carrying tourists for * tourist activities .
(3)
The amount of the refund for a refund entitlement under subsection (2) is the lesser of:
(a) the amount of the luxury car tax described in paragraph (2)(a); and
(b) $10,000.
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