Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p9
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 9/29)
Character Range: 29956–32602

to which:
 (a) if the luxury car tax adjustment is an *adjustment—the adjustment is attributable; or
 (b) if the luxury car tax adjustment is not an adjustment—the luxury car tax adjustment would be attributable if it were an adjustment.
Note: For the basic rules on attribution of adjustments, see section 29‑20 of the GST Act.

Subdivision 13‑B—Paying assessed luxury car tax on taxable importations of luxury cars

13‑20  Paying assessed luxury car tax on taxable importations of luxury cars
 (1) *Assessed luxury car tax on a *taxable importation of a luxury car is to be paid by the importer to the Commonwealth:
 (a) at the same time, at the same place, and in the same manner, as *customs duty is payable on the car in question (or would be payable if the car were subject to customs duty); or
 (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.
Note 1: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.
Note 1A: For provisions about assessment of luxury car tax on taxable importations of luxury cars, see Division 155 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: For provisions about collection and recovery of assessed luxury car tax on taxable importations of luxury cars, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.
 (2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the assessed luxury car tax has been paid.

13‑25  Security or undertaking given under section 162 or 162A of the Customs Act
 (1) An amount of *assessed luxury car tax on a *taxable importation of a luxury car is not payable if:
 (a) a security or undertaking described in section 162 of the Customs Act 1901 has been given; and
 (b) the provisions of the regulations mentioned in paragraph 162(3)(a) of that Act are complied with; and
 (c) either:
 (i) the car is exported within the relevant period mentioned in paragraph 162(3)(b) of that Act; or
 (ii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162(3)(b) of that Act apply in relation to the car.
Note: Section 162 of the Customs Act 1901 allows delivery of imported goods if the importer gives a security or undertaking to pay any customs duty, assessed GST and assessed luxury car tax relating to the importation.
 (1A) An amount of *assessed luxury car tax on a *taxable importation of a luxury car is not