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A New Tax System (Luxury Car Tax) Act 1999
9‑1 What this Division is about9‑1 What this Division is about
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#### 9‑1 What this Division is about
In certain circumstances you can quote for a supply or importation of a luxury car and not pay the luxury car tax. This is designed to avoid the luxury car tax becoming payable unless the car is sold or imported at the retail level.