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A New Tax System (Luxury Car Tax) Act 1999
2‑5 Luxury car tax (Part 2)2‑5 Luxury car tax (Part 2)
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#### 2‑5 Luxury car tax (Part 2)
(1) Part 2 sets out the rules that establish liability for the luxury car tax. The tax applies to both supplies and importations of luxury cars. (Divisions 5 and 7)
(2) There is a system of quoting which is designed to prevent the tax becoming payable until the car is sold or imported at the retail level. (Division 9)