Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p1
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 1/29)
Character Range: 11389–14042

4                                           you

3‑10  Identifying the defined term in a definition
  Within a definition, the defined term is identified by bold italics.

Division 4—Non‑operative material

4‑1  Non‑operative material
  In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.
  This other material falls into 2 main categories.

4‑5  Explanatory sections
  One category is the explanatory section in many Divisions. Under the section heading "What this Division is about", a short explanation of the Division appears in boxed text.
  Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 23‑10.

4‑10  Other material
  The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them.

Part 2—Luxury car tax

Division 5—Taxable supplies of luxury cars

5‑1  What this Division is about
      Luxury car tax is payable on taxable supplies of luxury cars. This Division defines taxable supplies of luxury cars, states who is liable for the luxury car tax, and describes how to work out the amount of luxury car tax on those supplies.

5‑5  Liability for luxury car tax
  You must pay the luxury car tax payable on any *taxable supply of a luxury car that you make.

5‑10  Taxable supplies of luxury cars
 (1) You make a taxable supply of a luxury car if:
 (a) you supply a *luxury car; and
 (b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and
 (c) the supply is *connected with the indirect tax zone; and
 (d) you are *registered, or *required to be registered.
 (2) However, you do not make a taxable supply of a luxury car if:
 (a) the *recipient *quotes for the supply of the car; or
 (b) the car is *more than 2 years old; or
 (c) you export the car in circumstances where the export is *GST‑free under Subdivision 38‑E of the *GST Act.
 (3) A *car is more than 2 years old at the time of a supply if:
 (a) for a car that has not been *imported—the car was manufactured more than 2 years before the time of the supply; or
 (b) the car was *entered for home consumption more than 2 years before the time of the supply.

5‑15  The amount of luxury car tax payable
 (1) The amount of luxury car tax payable on a *taxable supply of