Commonwealth Numbered Acts

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

           Division 1--Preliminary

   1.1.    Short title  
   1.2.    Commencement  
   1.3.    States and Territories are bound by the luxury car tax  

           Division 2--Overview of the luxury car tax legislation

   2.1.    What this Act is about  
   2.5.    Luxury car tax (Part 2)  
   2.10.   Paying the luxury car tax (Part 3)  
   2.15.   Miscellaneous (Part 4)  
   2.20.   Interpretative provisions (Part 5)  
   2.25.   Administration, collection and recovery provisions (Part VI of  

           Division 3--Identifying defined terms

   3.1.    When defined terms are identified  
   3.5.    When terms are not identified  
   3.10.   Identifying the defined term in a definition  

           Division 4--Non-operative material

   4.1.    Non-operative material  
   4.5.    Explanatory sections  
   4.10.   Other material  

   PART 2--LUXURY CAR TAX

           Division 5--Taxable supplies of luxury cars

   5.1.    What this Division is about  
   5.5.    Liability for luxury car tax  
   5.10.   Taxable supplies of luxury cars  
   5.15.    
   5.20.   The luxury car tax value of a car  

           Division 7--Taxable importations of luxury cars

   7.1.    What this Division is about  
   7.5.    Liability for luxury car tax on taxable importations  
   7.10.   Taxable importations of luxury cars  
   7.15.   The amount of luxury car tax  

           Division 9--Quoting

   9.1.    What this Division is about  
   9.5.    Quoting  
   9.10.   Periodic quoting  
   9.15.   Manner in which quote must be made  
   9.20.   Incorrect quote nevertheless effective for certain  
   9.25.   Quote not effective for certain purposes if there are grounds  
   9.30.   Improper quoting is an offence  

   PART 3--PAYING THE LUXURY CAR TAX

           Division 13--Paying the luxury car tax

   13.1.   What this Division is about  
   13.5.   Luxury car tax added to net amount  
   13.10.  Adjustments  
   13.15.  Attribution rules for taxable supplies of luxury cars and  
   13.20.  Paying luxury car tax on taxable importations of luxury  
   13.25.  Security or undertaking given under section 162 or 162A of the  
   13.30.  Application of Division 165 of the GST Act  

           Division 15--Adjustments

   15.1.   What this Division is about  
   15.5.   Luxury car tax adjustment event  
   15.10.  Where adjustments for luxury car tax arise  
   15.15.  Previously attributed luxury car tax amounts  
   15.20.  Increasing adjustments for supplies  
   15.25.  Decreasing adjustments for supplies  
   15.30.  Changes of use—supplies of luxury cars  
   15.35.  Changes of use—importing luxury cars  
   15.40.  Writing off bad debts  
   15.45.  Recovering amounts previously written off  

           Division 17--Credits

   17.1.   What this Division is about  
   17.5.   Credits for tax borne  
   17.10.  Claiming credits  

   PART 4--MISCELLANEOUS

           Division 21--Miscellaneous

   21.1.    
   21.5.   Cancellation of exemptions from luxury car tax  
   21.10.  Agreement with Commissioner regarding calculation of luxury car  
   21.15.  Application of the Criminal Code  
   21.20.  Regulations  

   PART 5--RULES FOR INTERPRETING THIS ACT

           Division 23--What forms part of this Act

   23.1.   What forms part of this Act  
   23.5.   What does not form part of this Act  
   23.10.  Explanatory sections, and their role in interpreting this  

           Division 25--Meaning of some important concepts

   25.1.   Meaning of luxury car  
   25.5.   Meaning of approved form  

           Division 27--The Dictionary

   27.1.   Dictionary