CTHIn ForceAct
A New Tax System (Luxury Car Tax) Act 1999
21‑5 Cancellation of exemptions from lux21‑5 Cancellation of exemptions from luxury car tax
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21‑5 Cancellation of exemptions from luxury car tax
(1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay luxury car tax payable under this Act. (2) The cancellation does not apply if the provision of the other Act: (a) commences after this section commences; and (b) refers specifically to luxury car tax payable under this Act.