Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p4
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 4/29)
Character Range: 18334–20829

importer need not be carrying on an enterprise.
 (2) The *importation of the car includes any *car parts, accessories or attachments that you import at the same time as the car and that could reasonably be expected to be fitted to the car.
 (3) However, you do not make a taxable importation of a luxury car if:
 (a) you *quote for the *importation of the *car; or
 (b) luxury car tax has already become payable in respect of the car; or
 (ba) you are *registered at the time of the importation, and the car:
 (i) is covered by item 7 in Schedule 4 to the *Customs Tariff; and
 (ii) is imported by the library, museum, gallery or institution to which it is consigned; and
 (iii) is imported for the sole purpose of public display; or
 (c) the car is covered by item 10, 11, 15, 18, 21 or 24 in Schedule 4 to the Customs Tariff; or
 (d) the importation of the car is a *non‑taxable re‑importation.
 (4) To avoid doubt, a reference to a car that is covered by an item in Schedule 4 to the Customs Tariff includes a reference to a car to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995.

7‑15  The amount of luxury car tax
 (1) The amount of luxury car tax payable on a *taxable importation of a luxury car is as follows:

where:
luxury car tax value of the *car is the sum of:
 (a) the customs value (for the purposes of Division 2 of Part VIII of the Customs Act 1901) of the car and of any *car parts, accessories or attachments covered by subsection 7‑10(2); and
 (b) the amount paid or payable:
 (i) for the *international transport of the car and any car parts, accessories or attachments covered by subsection 7‑10(2) to their *place of consignment in the indirect tax zone; and
 (ii) to insure the car and any car parts, accessories or attachments covered by subsection 7‑10(2) for that transport;
  to the extent that the amount is not already included under paragraph (a); and
 (c) any *customs duty payable in respect of the *importation of the car and of any car parts, accessories or attachments covered by subsection 7‑10(2); and
 (d) any *GST payable in respect of the importation of the car and of any car parts, accessories or attachments covered by subsection 7‑10(2); and
 (e) if the *importation 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