Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

Platform

Free tools

Lawyers: our picks

Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

Platform

Free tools

Lawyers: our picks

Company

Jurisdictions

Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

CTHIn ForceAct

A New Tax System (Luxury Car Tax Imposition—General) Act 1999

4Rate

Start here

Get a plain-English read of 4

Turn the raw legal text into a practical explanation grounded in A New Tax System (Luxury Car Tax Imposition—General) Act 1999.

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.

Previous section3Imposition

Next section5Act does not impose a tax on property of a State

Section 4 - A New Tax System (Luxury Car Tax Imposition—General) Act 1999 - Rate | Zoe