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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 21.5
Cancellation of exemptions from luxury car tax
- (1)
- This section cancels the effect of a provision of another Act that would
have the effect of exempting a person from liability to pay luxury car tax
payable under this Act.
- (2)
- The cancellation does not apply if the provision of the other Act:
- (a)
- commences after this section commences; and
- (b)
- refers specifically to luxury car tax payable under this Act.
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