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Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999.
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Commonwealth act
The Act, effective 1 July 2000, treats the luxury car tax as a customs duty to the extent the Constitution allows and fixes the customs-component rate at 33%, applied only to the value above the Luxury Car Tax Act’s threshold. It affects those liable under the Luxury Car Tax Act (importers/buyers), excludes State-owned property, and relies on that separate Act and customs practice for thresholds, valuation and collection.
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Direct links to the current provisions in A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999.
This Act may be cited as the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999.
This Act commences on 1 July 2000.
(1) The tax that is payable under the A New Tax System (Luxury Car Tax) Act 1999 is imposed by this section under the name of luxury car tax. (2) This section imposes luxury car tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.
The rate of luxury car tax payable under the A New Tax System (Luxury Car Tax) Act 1999 is 33%.
Note: Luxury car tax is only calculated on the value of the car that exceeds the luxury car tax threshold in that Act.
(1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999.
This Act commences on 1 July 2000.
(1) The tax that is payable under the A New Tax System (Luxury Car Tax) Act 1999 is imposed by this section under the name of luxury car tax. (2) This section imposes luxury car tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.
The rate of luxury car tax payable under the A New Tax System (Luxury Car Tax) Act 1999 is 33%.
Note: Luxury car tax is only calculated on the value of the car that exceeds the luxury car tax threshold in that Act.
(1) This Act does not impose a tax on property of any kind belonging to a State. (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.