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A New Tax System (Luxury Car Tax Imposition—Excise) Act 1999
3Imposition
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3 Imposition
(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 excise within the meaning of section 55 of the Constitution.