21‑1 Commonwealth etc. not liable to pay21‑1 Commonwealth etc. not liable to pay luxury car tax

#### 21‑1 Commonwealth etc. not liable to pay luxury car tax (1) The Commonwealth and \*untaxable Commonwealth entities are not liable to pay luxury car tax payable under this Act. However, it is the Parliament’s intention that the Commonwealth and untaxable Commonwealth entities should: (a) be notionally liable to pay luxury car tax payable under this Act; and (b) notionally have \*luxury car tax adjustments arising under this Act. (2) The \*Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of \*money within an account, or between accounts, operated by the Commonwealth or an \*untaxable Commonwealth entity. (3) Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.