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A NEW TAX SYSTEM (LUXURY CAR TAX IMPOSITION-CUSTOMS) ACT 1999 - SECT 3
Imposition
- (1)
- The tax that is payable under the A New Tax System (Luxury Car Tax) Act
1999 is imposed by this section under the name of luxury car tax.
- (2)
- This section imposes luxury car tax only so far as that tax is a duty of
customs within the meaning of section 55 of the Constitution.
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