18‑5 Refunds for tax borne—primary produ18‑5 Refunds for tax borne—primary producers

18‑5 Refunds for tax borne—primary producers

(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) at the time of the supply or importation you are carrying on a *primary production business. (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. (4) You cannot have a refund entitlement under subsection (2) for more than one *car in a *financial year.