Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) * Assessed luxury car tax on a * taxable importation of a luxury car is to be paid by the importer to the Commonwealth:
(a) at the same time, at the same place, and in the same manner, as * customs duty is payable on the car in question (or would be payable if the car were subject to customs duty); or
(b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.
Note 1: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts .
Note 1A: For provisions about assessment of luxury car tax on taxable importations of luxury cars, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2: For provisions about collection and recovery of assessed luxury car tax on taxable importations of luxury cars, see Subdivision 105 - C, and Part 4 - 15, in Schedule 1 to the Taxation Administration Act 1953 .
(2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901 ) may refuse to deliver the goods concerned unless the assessed luxury car tax has been paid.