18‑10 Refunds for tax borne—tourism oper18‑10 Refunds for tax borne—tourism operators

18‑10 Refunds for tax borne—tourism operators

(1) You are entitled to a refund under this section if: (a) you have a refund entitlement under this section; and (b) you are *registered; and (c) no one else has made a valid claim for a refund in relation to the refund entitlement. (2) You have a refund entitlement if: (a) you have *borne luxury car tax on the supply, or *importation, of a *refund‑eligible car (or you would have borne luxury car tax on the supply or importation if you had acquired the *car directly rather than entering into a financing arrangement relating to the car); and (b) the Commissioner is satisfied that: (i) you will use the car solely for the purpose of carrying on a business; and (ii) the principal purpose of the business is carrying tourists for *tourist activities. (3) The amount of the refund for a refund entitlement under subsection (2) is the lesser of: (a) the amount of the luxury car tax described in paragraph (2)(a); and (b) $10,000.