Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p21
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 21/29)
Character Range: 58253–60858

subsection 960‑270(1) of that Act to provisions of that Act included a reference to subsection (5) of this section; and
 (c) section 960‑270 of that Act applied, and section 960‑285 of that Act did not apply, in relation to the fuel‑efficient car limit; and
 (d) the reference in subsection 960‑280(2) of that Act to the car limit included a reference to the fuel‑efficient car limit.

Division 27—The Dictionary

27‑1  Dictionary
  In this Act, unless the contrary intention appears:
ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
account on a cash basis: you account on a cash basis while a choice you make under section 29‑40 of the *GST Act, or a permission of the *Commissioner under section 29‑45 of the *GST Act in relation to you, has effect.
adjustment has the meaning given by section 195‑1 of the*GST Act.
approved form has the meaning given by section 995‑1 of the *ITAA 1997.
assessed luxury car tax, on a *taxable importation of a luxury car, means the luxury car tax *assessed on the taxable importation.
assessment has the meaning given by the *ITAA 1997.
associate has the meaning given by section 318 of the *ITAA 1936.
Australian fee or charge has the meaning given by section 195‑1 of the *GST Act.
Australian tax has the meaning given by section 195‑1 of the *GST Act.
borne: you have borne luxury car tax on the supply of a *car if the *consideration that you provided for the supply included the tax.
car means a *motor vehicle (except a motor cycle or similar vehicle) that is:
 (a) designed to carry a load of less than 2 tonnes and fewer than 9 passengers; or
 (b) a limousine (regardless of the number of passengers it is designed to carry).
car parts has the meaning given by section 195‑1 of the*GST Act.
carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise.
Commissioner means the Commissioner of Taxation.
connected with the indirect tax zone, in relation to a supply, has the meaning given by section 195‑1 of the *GST Act.
consideration has the meaning given by section 195‑1 of the *GST Act.
corrected luxury car tax amount has the meaning given by paragraph 15‑10(c).
customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than:
 (a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; or
 (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005; or
 (b) the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999.
Customs Tariff means the