Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p23
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 23/29)
Character Range: 63017–65471

car has the meaning given by section 25‑1.
luxury car tax means tax that is payable under the *luxury car tax law and imposed as luxury car tax by any of these:
 (a) the A New Tax System (Luxury Car Tax Imposition—General) Act 1999; or
 (b) the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999; or
 (c) the A New Tax System (Luxury Car Tax Imposition—Excise) Act 1999.
luxury car tax adjustment means an *increasing luxury car tax adjustment or a *decreasing luxury car tax adjustment.
Note: Luxury car tax adjustments are provided for in Division 15.
luxury car tax adjustment event has the meaning given by section 15‑5.
luxury car tax law means:
 (a) this Act; and
 (b) any Act that imposes luxury car tax; and
 (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; and
 (d) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) to (c); and
 (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and
 (f) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered).
luxury car tax threshold has the meaning given by subsection 25‑1(3) or (4).
luxury car tax value, of a *car, means:
 (a) in relation to the *supply of the car—the value given by section 5‑20; or
 (b) in relation to the *importation of the car—the value given by section 7‑15.
member, in relation to a *GST group, has the meaning given by section 195‑1 of the *GST Act.
money has the meaning given by section 195‑1 of the *GST Act.
more than 2 years old has the meaning given by subsection 5‑10(3).
motor vehicle means a motor‑powered road vehicle (including a 4 wheel drive vehicle).
net amount has the meaning given by section 195‑1 of the *GST Act.
non‑taxable re‑importation has the meaning given by section 7‑20.
officer has the meaning given by the Corporations Act 2001.
overdue: a debt is overdue if there has been a failure to discharge the debt, and that failure is a breach of the debtor's obligations in relation to the debt.
participant, in relation to a *GST joint venture, has the meaning given by section 195‑1 of the *GST Act.
passed on, in relation to an amount of tax that has been borne by an entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity.
place