Document ID: chunk:federal_register_of_legislation:F2015L00566:reg:9
Version: federal_register_of_legislation:F2015L00566
Segment Type: reg
Provision Reference: reg 9
Character Range: 4586–5299

9  Notional liability to pay luxury car tax
 (1) The Commonwealth is notionally liable to pay luxury car tax if it makes:
 (a) a taxable supply of a luxury car; or
 (b) a taxable importation of a luxury car.
 (2) For subsection (1), the amount of notional luxury car tax payable is worked out under the LCT Act as if the taxable supply or taxable importation were made by a person other than the Commonwealth.
 (3) For subsection (2), the luxury car tax value (for subsection 7‑15(1) of the LCT Act) is taken to include the value of any administrative charge payable on the taxable importation in accordance with Australian Customs Notice 90/124 published by the Australian Customs Service on 11 September 1990.