Document ID: chunk:federal_register_of_legislation:C2008C00521:section:5
Version: federal_register_of_legislation:C2008C00521
Segment Type: section
Provision Reference: s 5
Character Range: 1638–4118

5  Act does not impose a tax on property of a State

 (1) This Act does not impose a tax on property of any kind belonging to a State.

 (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
Notes to the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999

Note 1

The A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999 as shown in this compilation comprises Act No. 77, 1999 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts
Act                                                                      Number    Date         Date of commencement     Application, saving or transitional provisions
                                                                         and year  of Assent
A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999            77, 1999  8 July 1999  1 July 2000
A New Tax System (Luxury Car Tax Imposition—Customs) Amendment Act 2008  98, 2008  3 Oct 2008   Schedule 1: (a)          Sch. 1 (item 2)
                                                                                                Remainder: Royal Assent

(a) Subsection 2(1) (item 2) of the A New Tax System (Luxury Car Tax Imposition—Customs) Amendment Act 2008 provides as follows:
 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1                  Column 2                                                                                 Column 3
Provision(s)              Commencement                                                                             Date/Details
2.  Schedule 1            Immediately after the commencement of the Tax Laws Amendment (Luxury Car Tax) Act 2008.  3 October 2008

Table of Amendments
ad. = added or inserted    am. = amended    rep. = repealed    rs. = repealed and substituted
Provision affected                                                                             How affected
S. 4....................                                                                       am. No. 98, 2008

Table A

Application, saving or transitional provisions

A New Tax System (Luxury Car Tax Imposition—Customs) Amendment Act 2008 (No. 98, 2008)