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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 2.10
Paying the luxury car tax (Part 3)
- (1)
- Amounts of luxury car tax are included in net amounts under the GST
system. This has the effect of incorporating the luxury car tax into the
payments and refunds system for the GST. However, luxury car tax on
importations is paid with customs duty (where appropriate). (Division 13)
- (2)
- Adjustments to the net amount can arise out of circumstances that occur
after the supply or importation of the car. (Division 15)
- (3)
- Credits can arise for people who are not entitled to an adjustment but
who, for example, have paid too much tax. (Division 17)
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