A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 2 Customs Act 1901
Part 1 Amendments commencing on Royal Assent
8 At the end of subsection 162A(1)
Add ", GST or luxury car tax".
Note: The heading to section 162A is altered by adding at the end " , GST and luxury car tax ".
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