Commonwealth Consolidated Acts

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

           Division 1--Preliminary

   1.1.    Short title  
   1.2.    Commencement  
   1.3.    States and Territories are bound by the luxury car tax law  

           Division 2--Overview of the luxury car tax legislation

   2.1.    What this Act is about  
   2.5.    Luxury car tax (Part 2)  
   2.10.   Paying the luxury car tax (Part 3)  
   2.15.   Miscellaneous (Part 4)  
   2.20.   Interpretative provisions (Part 5)  
   2.25.   Administration, collection and recovery provisions in the Taxation Administration Act 1953  

           Division 3--Identifying defined terms

   3.1.    When defined terms are identified  
   3.5.    When terms are not identified  
   3.10.   Identifying the defined term in a definition  

           Division 4--Non-operative material

   4.1.    Non - operative material  
   4.5.    Explanatory sections  
   4.10.   Other material  

   PART 2--LUXURY--CAR TAX

           Division 5--Taxable supplies of luxury cars

   5.1.    What this Division is about  
   5.5.    Liability for luxury car tax  
   5.10.   Taxable supplies of luxury cars  
   5.15.   The amount of luxury car tax payable  
   5.20.   The luxury car tax value of a car  

           Division 7--Taxable importations of luxury cars

   7.1.    What this Division is about  
   7.5.    Liability for luxury car tax on taxable importations  
   7.10.   Taxable importations of luxury cars  
   7.15.   The amount of luxury car tax  
   7.20.   Meaning of non - taxable re - importation  

           Division 9--Quoting

   9.1.    What this Division is about  
   9.5.    Quoting  
   9.10.   Periodic quoting  
   9.15.   Manner in which quote must be made  
   9.20.   Incorrect quote nevertheless effective for certain purposes  
   9.25.   Quote not effective for certain purposes if there are grounds for believing it was improperly made  
   9.30.   Improper quoting is an offence  

   PART 3--PAYING--THE LUXURY CAR TAX

           Division 13--Paying the luxury car tax

   13.1.   What this Division is about  

              Subdivision 13-A--Net amounts and adjustments

   13.5.   Net amounts increased by amounts of luxury car tax  
   13.10.  Adjustments  
   13.15.  Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments  

              Subdivision 13-B--Paying assessed luxury car tax on taxable importations of luxury cars

   13.20.  Paying assessed luxury car tax on taxable importations of luxury cars  
   13.25.  Security or undertaking given under section 162 or 162A of the Customs Act  
   13.30.  Application of Division 165 of the GST Act  

           Division 15--Adjustments

   15.1.   What this Division is about  

              Subdivision 15-A--General adjustments

   15.5.   Luxury car tax adjustment event  
   15.10.  Where adjustments for luxury car tax arise  
   15.15.  Previously attributed luxury car tax amounts  
   15.20.  Increasing adjustments for supplies  
   15.25.  Decreasing adjustments for supplies  

              Subdivision 15-B--Change of use adjustments

   15.30.  Changes of use--supplies of luxury cars  
   15.35.  Changes of use--importing luxury cars  

              Subdivision 15-C--Bad debts adjustments

   15.40.  Writing off bad debts  
   15.45.  Recovering amounts previously written off  

           Division 16--GST groups and GST joint ventures

   16.1.   What this Division is about  

              Subdivision 16-A--Members of GST groups

   16.5.   Who is liable for luxury car tax  
   16.10.  Luxury car tax adjustments  

              Subdivision 16-B--Participants in GST joint ventures

   16.15.  Who is liable for luxury car tax  
   16.20.  Luxury car tax adjustments  
   16.25.  Additional net amounts relating to GST joint ventures  

           Division 17--Credits

   17.1.   What this Division is about  
   17.5.   Credits for tax borne  
   17.10.  Claiming credits  
   17.15.  Excess credits must be repaid  

           Division 18--Refunds

   18.1.   What this Division is about  
   18.5.   Refunds for tax borne--primary producers  
   18.10.  Refunds for tax borne--tourism operators  
   18.15.  Claiming refunds  
   18.20.  Payment of refunds  

   PART 4--MISCELLANEOUS

           Division 21--Miscellaneous

   21.1.   Commonwealth etc. not liable to pay luxury car tax  
   21.5.   Cancellation of exemptions from luxury car tax  
   21.10.  Agreement with Commissioner regarding calculation of luxury car tax values  
   21.15.  Application of the Criminal Code  
   21.20.  Regulations  

   PART 5--RULES--FOR INTERPRETING THIS ACT

           Division 23--What forms part of this Act

   23.1.   What forms part of this Act  
   23.5.   What does not form part of this Act  
   23.10.  Explanatory sections, and their role in interpreting this Act  

           Division 25--Luxury cars

   25.1.   Meaning of luxury car  

           Division 27--The Dictionary

   27.1.   Dictionary