Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)
Schedule 3 Non-taxable re-importations of refurbished luxury cars
A New Tax System (Luxury Car Tax) Act 1999
2 Application
The amendment made by this Schedule applies in relation to importations occurring on or after 1 January 2019.
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