Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p5
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 5/29)
Character Range: 20603–23240

of the car is *GST‑free (to an extent) because of paragraph 13‑10(b) of the *GST Act in conjunction with Subdivision 38‑P of that Act—an amount equal to the amount of *GST that was not payable because of paragraph 13‑10(b) and Subdivision 38‑P.
rate is the rate applicable under:
 (a) the A New Tax System (Luxury Car Tax Imposition—General) Act 1999; or
 (b) the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999; or
 (c) the A New Tax System (Luxury Car Tax Imposition—Excise) Act 1999.
 (2) The Commissioner may, in writing:
 (a) determine the way in which the amount paid or payable for a specified kind of transport or insurance is to be worked out for the purposes of paragraph (b) of the definition of luxury car tax value in subsection (1); and
 (b) in relation to importations of a specified kind or importations to which specified circumstances apply, determine that the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of that paragraph, to be zero.

7‑20  Meaning of non‑taxable re‑importation
 (1) An *importation of a *car is a non‑taxable re‑importation if:
 (a) the car was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since its export; and
 (b) the importer:
 (i) is the manufacturer of the car; or
 (ii) has previously acquired the car, and the supply by means of which the importer acquired the goods was a *taxable supply of a luxury car; or
 (iii) has previously imported the car, and the previous importation was a *taxable importation of a luxury car.
 (1A) An *importation of a *car is a non‑taxable re‑importation if:
 (a) the car was exported from the indirect tax zone and is returned to the indirect tax zone; and
 (b) the car has been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since its export; and
 (c) the ownership of the car has not changed in the period beginning immediately before the car was exported and ending at the time it is returned to the indirect tax zone.
 (2) An importation of a *car is a non‑taxable re‑importation if:
 (a) the importer had manufactured, acquired or imported the car before 1 July 2000; and
 (b) the car was exported from the indirect tax zone before, on or after 1 July 2000; and
 (c) the car is returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since its export; and