Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p22
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 22/29)
Character Range: 60601–63215

System (Goods and Services Tax Imposition—Customs) Act 1999; or
 (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005; or
 (b) the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999.
Customs Tariff means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.
decreasing luxury car tax adjustment has the meaning given by sections 15‑25, 15‑30, 15‑35 and 15‑40.
disabled person means a person described in:
 (a) paragraphs 38‑505(1)(a) and (b) of the *GST Act (disabled veteran); or
 (b) paragraph 38‑510(1)(a) of the GST Act (person with a certificate of medical eligibility).
end supply of a *car means a supply of a car to a *recipient who is not entitled to *quote in relation to that supply.
enter for home consumption has the same meaning as in the Customs Act 1901.
enterprise has the meaning given by section 9‑20 of the *GST Act.
entity has the meaning given by section 184‑1 of the*GST Act.
explanatory section has the meaning given by section 23‑10.
Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013.
financial year has the meaning given by section 995‑1 of the *ITAA 1997.
fuel‑efficient car limit has the meaning given by subsection 25‑1(5).
GST has the meaning given by section 195‑1 of the *GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST‑free: a supply is GST‑free if it is GST‑free under Division 38 of the *GST Act.
GST group has the meaning given by section 48‑5 of the *GST Act.
GST inclusive market value has the meaning given by section 195‑1 of the *GST Act.
GST joint venture has the meaning given by section 51‑5 of the *GST Act.
import means import goods into the indirect tax zone.
increasing luxury car tax adjustment has the meaning given by sections 15‑20, 15‑30, 15‑35 and 15‑45.
indirect tax zone has the meaning given by section 195‑1 of the *GST Act.
international transport of a *car and any *car parts, accessories or attachments covered by subsection 7‑10(2) has the meaning given by section 195‑1 of the *GST Act.
ITAA 1936 means the Income Tax Assessment Act 1936.
ITAA 1997 means the Income Tax Assessment Act 1997.
joint venture operator, for a *GST joint venture, has the meaning given by section 195‑1 of the *GST Act.
luxury 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