Document ID: chunk:federal_register_of_legislation:C2022C00033:front:0:p1
Version: federal_register_of_legislation:C2022C00033
Segment Type: other
Provision Reference: 
Character Range: 0–3462

A New Tax System (Luxury Car Tax) Act 1999

No. 76, 1999

Compilation No. 26

Compilation date: 1 January 2022

Includes amendments up to: Act No. 127, 2021

Registered: 19 January 2022

About this compilation

This compilation

This is a compilation of the A New Tax System (Luxury Car Tax) Act 1999 that shows the text of the law as amended and in force on 1 January 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
Division 1—Preliminary
1‑1.................................Short title
1‑2.............................Commencement
1‑3.....States and Territories are bound by the luxury car tax law
Division 2—Overview of the luxury car tax legislation
2‑1..........................What this Act is about
2‑5...........................Luxury car tax (Part 2)
2‑10....................Paying the luxury car tax (Part 3)
2‑15..........................Miscellaneous (Part 4)
2‑20....................Interpretative provisions (Part 5)
2‑25....Administration, collection and recovery provisions in the Taxation Administration Act 1953
Division 3—Identifying defined terms
3‑1...................When defined terms are identified
3‑5.............................When terms are not identified
3‑10.............Identifying the defined term in a definition
Division 4—Non‑operative material
4‑1....................................Non‑operative material
4‑5...........................Explanatory sections
4‑10..............................Other material
Part 2—Luxury car tax
Division 5—Taxable supplies of luxury cars
5‑1.......................What this Division is about
5‑5.......................Liability for luxury car tax
5‑10....................Taxable supplies of luxury cars
5‑15................The amount of luxury car tax payable
5‑20....................................The luxury car tax value of a car
Division 7—Taxable importations of luxury cars
7‑1.......................What this Division is