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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 No. 76, 1999 - List of Sections

Section

Contents

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Part 1—Preliminary


A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Division 1—Preliminary


1-1. Short title
1-2. Commencement
1-3. States and Territories are bound by the luxury car tax
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
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 (Part VI of
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
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
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Division 4—Non-operative material


4-1. Non-operative material
4-5. Explanatory sections
4-10. Other material
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Part 2—Luxury car tax


A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
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. No Title
5-20. The luxury car tax value of a car
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
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
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
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
9-25. Quote not effective for certain purposes if there are grounds
9-30. Improper quoting is an offence
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Part 3—Paying the luxury car tax


A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Division 13—Paying the luxury car tax


13-1. What this Division is about
13-5. Luxury car tax added to net amount
13-10.Adjustments
13-15.Attribution rules for taxable supplies of luxury cars and
13-20.Paying luxury car tax on taxable importations of luxury
13-25.Security or undertaking given under section 162 or 162A of the
13-30.Application of Division 165 of the GST Act
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Division 15—Adjustments


15-1. What this Division is about
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
15-30.Changes of use—supplies of luxury cars
15-35.Changes of use—importing luxury cars
15-40.Writing off bad debts
15-45.Recovering amounts previously written off
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Division 17—Credits


17-1. What this Division is about
17-5. Credits for tax borne
17-10.Claiming credits
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Part 4—Miscellaneous


A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Division 21—Miscellaneous


21-1. No Title
21-5. Cancellation of exemptions from luxury car tax
21-10.Agreement with Commissioner regarding calculation of luxury car
21-15.Application of the Criminal Code
21-20.Regulations
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Part 5—Rules for interpreting this Act


A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
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
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Division 25—Meaning of some important concepts


25-1. Meaning of luxury car
25-5. Meaning of approved form
A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999
Division 27—The Dictionary


27-1. Dictionary

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