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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 27.1

Dictionary
In this Act, unless the contrary intention appears:

"ABN" has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .

"account on a cash basis": you account on a cash basis while a choice you make under section 29-40 of the * GST Act, or a permission of the * Commissioner under section 29-45 of the * GST Act in relation to you, has effect.

"adjustment" has the meaning given by section 195-1 of the * GST Act.

"approved form" has the meaning given by section 25-5.

"associate" has the meaning given by section 318 of the * ITAA 1936.

"Australia" does not include any external Territory. However, it includes an installation (within the meaning of the Customs Act 1901 ) that is deemed to be part of Australia by section 5C of that Act.

"Australian tax" has the meaning given by section 195-1 of the * GST Act.

"borne": you have borne luxury car tax on the supply of a * car if the * consideration that you provided for the supply included the tax.

"car" means a * motor vehicle (except a motor cycle or similar vehicle) designed to carry a load of less than 2 tonnes and fewer than 9 passengers.

"car parts" has the meaning given by section 195-1 of the * GST Act.

"carrying on" an * enterprise includes doing anything in the course of the commencement or termination of the enterprise.

"Commissioner" means the Commissioner of Taxation.

"Commonwealth entity" has the meaning given by subsection 21 -1(4).

"connected with Australia", in relation to a supply, has the meaning given by section 195-1 of the * GST Act.

"consideration" has the meaning given by section 195-1 of the * GST Act.

"corrected luxury car tax amount" has the meaning given by paragraph 15-10(c).

"customs duty" means any duty of customs imposed by that name under a law of the Commonwealth, other than:

(a)
the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 ; or

(b)
the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999 .

"Customs Tariff" means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.

"decreasing luxury car tax adjustment" has the meaning given by sections 15- 25, 15-30, 15- 35 and 15-40.

"disabled person" means a person described in:

(a)
paragraphs 38-505(1)(a) and (b) of the * GST Act (disabled veteran); or

(b)
paragraph 38-510(1)(a) of the GST Act (person with a disability certificate).

"end supply" of a * car means a supply of a car to a * recipient who is not entitled to * quote in relation to that supply.

"enterprise" has the meaning given by section 9-20 of the * GST Act.

"entity" has the meaning given by section 184-1 of the * GST Act.

"explanatory section" has the meaning given by section 23-10.

"Finance Minister" means the Minister administering the Financial Management and Accountability Act 1997 .

"GST" has the meaning given by section 195-1 of the * GST Act.

"GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 .

"GST-free": a supply is GST-free if it is GST-free under Division 38 of the * GST Act.

"GST inclusive market value" has the meaning given by section 195-1 of the * GST Act.

"import" has the meaning given by section 195-1 of the * GST Act.

"increasing luxury car tax adjustment" has the meaning given by sections 15-20, 15-30, 15- 35 and 15- 45.

ITAA 1936 means the Income Tax Assessment Act 1936 .

ITAA 1997 means the Income Tax Assessment Act 1997 .

"luxury car" has the meaning given by section 25-1.

"luxury car tax" means tax that is payable under the * luxury car tax law and imposed as luxury car tax by any of these:

(a)
the A New Tax System (Luxury Car Tax Imposition—General) Act 1999 ; or

(b)
the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999 ; or

(c)
the A New Tax System (Luxury Car Tax Imposition—Excise) Act 1999 .

"luxury car tax adjustment" means an * increasing luxury car tax adjustment or a * decreasing luxury car tax adjustment.

Note: Luxury car tax adjustments are provided for in Division 15.

"luxury car tax adjustment event" has the meaning given by section 15-5.

"luxury car tax law" means:

(a)
this Act; and

(b)
any Act that imposes luxury car tax; and

(c)
the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 ; and

(d)
the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) to (c); and

(e)
any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and

(f)
regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered).

"luxury car tax threshold" has the meaning given by subsection 25 -1(3).

"luxury car tax value", of a * car, means:

(a)
in relation to the * supply of the car—the value given by section 5-20; or

(b)
in relation to the * importation of the car—the value given by section 7-15.

"money" has the meaning given by section 195-1 of the * GST Act.

more than 2 years old has the meaning given by subsection 5-10(3).

"motor vehicle" means a motor-powered road vehicle (including a 4 wheel drive vehicle).

"net amount" has the meaning given by section 195-1 of the * GST Act.

"officer" has the meaning given by the Corporations Law.

"passed on", in relation to an amount of tax that has been borne by a entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity.

"previously attributed luxury car tax amount" has the meaning given in section 15-15.

"price", in relation to a supply, has the meaning given by section 9- 75 of the * GST Act.

"quotable purpose" means a use of a * car for which you may * quote under section 9-5.

"quote" means quote an * ABN.

"recipient", in relation to a supply, means the * entity to which the supply was made.

"registered" means registered under Part 2-5 of the * GST Act.

"required to be registered" has the meaning given by section 195-1 of the * GST Act.

"research and development" means systematic, investigative and experimental activities that involve innovation or high levels of technical risk and are carried on for the purpose of:

(a)
acquiring new knowledge (whether or not that knowledge will have a specific practical application); or

(b)
creating new or improved materials, products, devices or processes.

"supply" has the meaning given by section 9-10 of the * GST Act.

"taxable importation of a luxury car" has the meaning given by section 7-10.

"taxable supply" has the meaning given by section 195-1 of the * GST Act.

"taxable supply of a luxury car" has the meaning given by section 5-10.

"tax period" has the meaning given by section 195-1 of the * GST Act.

"you": if a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.

Note: The expression you is not used in provisions that apply only to entities that are not individuals.

[ Minister's second reading speech made in— House of Representatives on 24 March 1999 Senate on 31 March 1999 ] (55/99)


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