Tax Laws Amendment (Luxury Car Tax - Minor Amendments) Act 2008 (150 of 2008)
Schedule 1 Luxury Car Tax
A New Tax System (Luxury Car Tax) Act 1999
1 Paragraph 18-5(2)(a)
After "*refund-eligible car", insert "(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)".
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