Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p3
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 3/29)
Character Range: 16057–18561

of the car is the GST inclusive market value of the car excluding any luxury car tax payable on the supply.

Additional supplies and modifications for cars
 (3) The *luxury car tax value of a *car includes the *price of all supplies in relation to the car that are made to, or are paid for by, the *recipient of the car, or an *associate of the recipient and that are:
 (a) made before the *end supply of the car; or
 (b) made under an arrangement made with the supplier of the car, or with an associate of the supplier, at or before the time of the end supply.
 (4) If a supply in relation to the *car is made by an *associate of the *recipient of the car and there is no *consideration for the supply or the consideration is less than the *GST inclusive market value of the car, the *price of the supply is the GST inclusive market value of the supply.

Modifications for disabled people
 (5) The *luxury car tax value of a *car does not include the *price of modifications made to the car solely for the purpose of:
 (a) adapting it for driving by a *disabled person; or
 (b) adapting it for transporting a disabled person.

Supply of car by lease or hire
 (6) The *luxury car tax value of a *car that is supplied by way of lease or hire is the *GST inclusive market value of the car excluding:
 (a) any luxury car tax payable on the supply; and
 (b) any other *Australian tax or *Australian fee or charge, other than *GST and *customs duty; and
 (c) the *price of any modifications referred to in subsection (5).

Division 7—Taxable importations of luxury cars

7‑1  What this Division is about
      Luxury car tax is payable on taxable importations of luxury cars. This Division defines taxable importations 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 importations.

7‑5  Liability for luxury car tax on taxable importations
  You must pay the luxury car tax payable on any *taxable importation of a luxury car that you make.

7‑10  Taxable importations of luxury cars
 (1) You make a taxable importation of a luxury car if:
 (a) the *luxury car is *imported; and
 (b) you *enter the car for home consumption.
Note: There is no registration requirement for taxable importations, and the 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