Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p19
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 19/29)
Character Range: 53396–56105

refers specifically to luxury car tax payable under this Act.

21‑10  Agreement with Commissioner regarding calculation of luxury car tax values
 (1) The *Commissioner may enter into an agreement with you about calculating the *luxury car tax values of particular supplies or *importations of *luxury cars.
 (2) So far as the agreement is inconsistent with this Act, the agreement prevails.

21‑15  Application of the Criminal Code
  The Criminal Code applies to all offences against this Act.

21‑20  Regulations
  The Governor‑General may make regulations prescribing matters:
 (a) required or permitted by this Act to be prescribed; or
 (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Part 5—Rules for interpreting this Act

Division 23—What forms part of this Act

23‑1  What forms part of this Act
 (1) These all form part of this Act:
  the headings to the Parts, Divisions and Subdivisions of this Act;
  *explanatory sections;
  the headings to the sections and subsections of this Act;
  the notes and examples (however described) that follow provisions of this Act.
 (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

23‑5  What does not form part of this Act
  Footnotes and endnotes do not form part of this Act.

23‑10  Explanatory sections, and their role in interpreting this Act
 (1) An explanatory section is:
 (a) any section that is the first section in a Division and that has as its heading "What this Division is about"; or
 (b) any section in Divisions 2, 3 and 4.
 (2) Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered:
 (a) in determining the purpose or object underlying the provision; or
 (b) to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or
 (c) in determining the provision's meaning if the provision is ambiguous or obscure; or
 (d) in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

Division 25—Luxury cars

25‑1  Meaning of luxury car
 (1) A luxury car is a *car whose *luxury car tax value exceeds the *luxury car tax threshold.
 (2) However, a *car is not a *luxury car if it is:
 (a)