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A New Tax System (Luxury Car Tax) Act 1999
- Part 1 - Preliminary
- Division 1 - Preliminary
- 1-1 Short title
- 1-2 Commencement
- 1-3 States and Territories are bound by the luxury car tax law
- Division 2 - Overview of the luxury car tax legislation
- 2-1 What this Act is about
- 2-5 Luxury car tax (Part 2)
- 2-10 Paying the luxury car tax (Part 3)
- 2-15 Miscellaneous (Part 4)
- 2-20 Interpretative provisions (Part 5)
- 2-25 Administration, collection and recovery provisions in the Taxation Administration Act 1953
- Division 3 - Identifying defined terms
- 3-1 When defined terms are identified
- 3-5 When terms are not identified
- 3-10 Identifying the defined term in a definition
- Division 4 - Non-operative material
- 4-1 Non-operative material
- 4-5 Explanatory sections
- 4-10 Other material
- Part 2 - Luxury car tax
- Division 5 - Taxable supplies of luxury cars
- 5-1 What this Division is about
- 5-5 Liability for luxury car tax
- 5-10 Taxable supplies of luxury cars
- 5-15 The amount of luxury car tax payable
- 5-20 The luxury car tax value of a car
- Division 7 - Taxable importations of luxury cars
- 7-1 What this Division is about
- 7-5 Liability for luxury car tax on taxable importations
- 7-10 Taxable importations of luxury cars
- 7-15 The amount of luxury car tax
- 7-20 Meaning of non-taxable re-importation
- Division 9 - Quoting
- 9-1 What this Division is about
- 9-5 Quoting
- 9-10 Periodic quoting
- 9-15 Manner in which quote must be made
- 9-20 Incorrect quote nevertheless effective for certain purposes
- 9-25 Quote not effective for certain purposes if there are grounds for believing it was improperly made
- 9-30 Improper quoting is an offence
- Part 3 - Paying the luxury car tax
- Division 13 - Paying the luxury car tax
- 13-1 What this Division is about
- Subdivision 13-A - Net amounts and adjustments
- 13-5 Net amounts increased by amounts of luxury car tax
- 13-10 Adjustments
- 13-15 Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments
- Subdivision 13-B - Paying assessed luxury car tax on taxable importations of luxury cars
- 13-20 Paying assessed luxury car tax on taxable importations of luxury cars
- 13-25 Security or undertaking given under section 162 or 162A of the Customs Act
- 13-30 Application of Division 165 of the GST Act
- Division 15 - Adjustments
- 15-1 What this Division is about
- Subdivision 15-A - General adjustments
- 15-5 Luxury car tax adjustment event
- 15-10 Where adjustments for luxury car tax arise
- 15-15 Previously attributed luxury car tax amounts
- 15-20 Increasing adjustments for supplies
- 15-25 Decreasing adjustments for supplies
- Subdivision 15-B - Change of use adjustments
- 15-30 Changes of use - supplies of luxury cars
- 15-35 Changes of use - importing luxury cars
- Subdivision 15-C - Bad debts adjustments
- 15-40 Writing off bad debts
- 15-45 Recovering amounts previously written off
- Division 16 - GST groups and GST joint ventures
- 16-1 What this Division is about
- Subdivision 16-A - Members of GST groups
- 16-5 Who is liable for luxury car tax
- 16-10 Luxury car tax adjustments
- Subdivision 16-B - Participants in GST joint ventures
- 16-15 Who is liable for luxury car tax
- 16-20 Luxury car tax adjustments
- 16-25 Additional net amounts relating to GST joint ventures
- Division 17 - Credits
- 17-1 What this Division is about
- 17-5 Credits for tax borne
- 17-10 Claiming credits
- 17-15 Excess credits must be repaid
- Division 18 - Refunds
- 18-1 What this Division is about
- 18-5 Refunds for tax borne - primary producers
- 18-10 Refunds for tax borne - tourism operators
- 18-15 Claiming refunds
- 18-20 Payment of refunds
- Part 4 - Miscellaneous
- Division 21 - Miscellaneous
- 21-1 Commonwealth etc. not liable to pay luxury car tax
- 21-5 Cancellation of exemptions from luxury car tax
- 21-10 Agreement with Commissioner regarding calculation of luxury car tax values
- 21-15 Application of the Criminal Code
- 21-20 Regulations
- Part 5 - Rules for interpreting this Act
- Division 23 - What forms part of this Act
- 23-1 What forms part of this Act
- 23-5 What does not form part of this Act
- 23-10 Explanatory sections, and their role in interpreting this Act
- Division 25 - Luxury cars
- 25-1 Meaning of luxury car
- 25-5 Meaning of approved form
- Division 27 - The Dictionary
- 27-1 Dictionary
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