Treasury Laws Amendment (2019 Measures No. 2) Act 2019 (94 of 2019)
Schedule 2 Luxury car tax refund entitlements
A New Tax System (Luxury Car Tax) Act 1999
2 Subsection 18-10(3)
Repeal the subsection, substitute:
(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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