Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p7
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 7/29)
Character Range: 25284–27868

principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
 (5) Section 9‑25 applies to a *quote that you are treated as having made under subsection (2) of this section for a particular supply.

9‑15  Manner in which quote must be made
 (1) A *quote (including a periodic quote) must be in the *approved form.
 (2) A *quote is not effective unless it is made at or before the time of the supply or *importation.

9‑20  Incorrect quote nevertheless effective for certain purposes
  If you *quote in circumstances in which you are not entitled to quote, or the quote is not in the *approved form, the quote is nevertheless effective for the purpose of subsection 5‑10(2) or 7‑10(3) (whichever is relevant), unless section 9‑25 applies.

9‑25  Quote not effective for certain purposes if there are grounds for believing it was improperly made
  A *quote is not effective, so far as it would have resulted in you not paying luxury car tax, if at the time of the quote the person to whom the quote is made has reasonable grounds for believing that:
 (a) you are not entitled to quote in the particular circumstances; or
 (b) the quote is not made in the *approved form; or
 (c) the quote is false or misleading in a material particular (either because of something stated in the quote or something left out).

9‑30  Improper quoting is an offence
  You must not, in relation to any supply or *importation of a *luxury car:
 (a) *quote an *ABN:
 (i) in circumstances in which you are not entitled to quote; or
 (ii) in contravention of subsection 9‑15(1); or
 (b) in any other way falsely quote an ABN.
Penalty: 20 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Note 3: Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs.

Part 3—Paying the luxury car tax

Division 13—Paying the luxury car tax

13‑1  What this Division is about

      Luxury car tax on supplies of luxury cars is added to net amounts under Division 17 of the GST Act. Adjustments in relation to supplies or importations can be made to net amounts. They may increase or decrease net amounts.
      Luxury car tax on importations of luxury cars is not incorporated into net amounts but is generally paid with customs duty.
Note: Division 165 (Anti‑avoidance) of the GST Act will cover avoidance schemes relating to luxury car tax so far as