Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p18
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 18/29)
Character Range: 50926–53659

are *registered; and
 (c) no one else has made a valid claim for a refund in relation to the refund entitlement.
 (2) You have a refund entitlement if:
 (a) you have *borne luxury car tax on the supply, or *importation, of a *refund‑eligible car (or you would have borne luxury car tax on the supply or importation if you had acquired the *car directly rather than entering into a financing arrangement relating to the car); and
 (b) the Commissioner is satisfied that:
 (i) you will use the car solely for the purpose of carrying on a business; and
 (ii) the principal purpose of the business is carrying tourists for *tourist activities.
 (3) The amount of the refund for a refund entitlement under subsection (2) is the lesser of:
 (a) the amount of the luxury car tax described in paragraph (2)(a); and
 (b) $10,000.

18‑15  Claiming refunds
 (1) You must claim a refund within 4 years of becoming entitled to the refund.
 (2) A claim for a refund must be in the *approved form.

18‑20  Payment of refunds
  If you are entitled to a refund under this Division and you have claimed the refund, the Commissioner must, on behalf of the Commonwealth, pay the amount of the refund to you.

Part 4—Miscellaneous

Division 21—Miscellaneous

21‑1  Commonwealth etc. not liable to pay luxury car tax
 (1) The Commonwealth and *untaxable Commonwealth entities are not liable to pay luxury car tax payable under this Act. However, it is the Parliament's intention that the Commonwealth and untaxable Commonwealth entities should:
 (a) be notionally liable to pay luxury car tax payable under this Act; and
 (b) notionally have *luxury car tax adjustments arising under this Act.
 (2) The *Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of *money within an account, or between accounts, operated by the Commonwealth or an *untaxable Commonwealth entity.
 (3) Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.

21‑5  Cancellation of exemptions from luxury car tax
 (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay luxury car tax payable under this Act.
 (2) The cancellation does not apply if the provision of the other Act:
 (a) commences after this section commences; and
 (b) refers specifically to luxury car tax payable under this Act.

21‑10  Agreement with Commissioner regarding calculation of luxury car tax values
 (1) The *Commissioner may enter into an agreement with you about calculating the *luxury car tax values of particular