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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 9.5
Quoting
- (1)
- You are entitled to * quote your * ABN in relation to a supply of a *
luxury car or an * importation of a luxury car if, at the time of quoting, you
have the intention of using the car for one of the following purposes, and for
no other purpose:
- (a)
- holding the car as trading stock, other than holding it for hire or lease;
or
- (b)
- * research and development for the manufacturer of the car; or
- (c)
- exporting the car in circumstances where the export is * GST-free under
Subdivision 38-E of the * GST Act.
- (2)
- However, you are not entitled to * quote unless you are * registered.
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