Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p24
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 24/29)
Character Range: 65263–67977

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 of consignment 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.
previously attributed luxury car tax amount has the meaning given in section 15‑15.
price, in relation to a supply, has the meaning given by section 9‑75 of the *GST Act.
primary production business has the meaning given by section 995‑1 of the *ITAA 1997.
quotable purpose means a use of a *car for which you may *quote under section 9‑5.
quote means quote an *ABN.
recipient, in relation to a supply, means the *entity to which the supply was made.
refund‑eligible car means a 4 wheel drive, or all wheel drive, *car of a kind specified in regulations made for the purposes of this definition.
registered means registered under Part 2‑5 of the *GST Act.
representative member, for a *GST group, has the meaning given by section 195‑1 of the *GST Act.
required to be registered has the meaning given by section 195‑1 of the *GST Act.
research and development means systematic, investigative and experimental activities that involve innovation or high levels of technical risk and are carried on for the purpose of:
 (a) acquiring new knowledge (whether or not that knowledge will have a specific practical application); or
 (b) creating new or improved materials, products, devices or processes.
supply has the meaning given by section 9‑10 of the *GST Act.
taxable importation of a luxury car has the meaning given by section 7‑10.
taxable supply has the meaning given by section 195‑1 of the *GST Act.
taxable supply of a luxury car has the meaning given by section 5‑10.
tax period has the meaning given by section 195‑1 of the *GST Act.
tourist activity has the meaning set out in regulations made for the purposes of this definition.
untaxable Commonwealth entity has the meaning given by section 177‑1 of the *GST Act.
you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.
Note: The expression you is not used in provisions that apply only to entities that are not individuals.

Endnotes

Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used