Commonwealth Consolidated Acts

A NEW TAX SYSTEM (LUXURY CAR TAX IMPOSITION--GENERAL) ACT 1999 - SECT 5

  (1)   This Act does not impose a tax on property of any kind belonging to a State.

  (2)   Property of any kind belonging to a State has the same meaning as in section   114 of the Constitution.

Notes to the A New Tax System (Luxury Car Tax Imposition--General) Act 1999

Note 1

The A New Tax System (Luxury Car Tax Imposition-- General ) Act 1999 as shown in this compilation comprises Act No.   79 , 1999 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

(a)   Subsection 2(1) (item   2) of t he A New Tax System (Luxury Car T ax Imposition--General ) Amendment Act 2008 provides as follows:

  (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Table of Amendments

Table A

Application, saving or transitional provisions

A New Tax System (Luxury Car Tax Imposition-- General ) Amendment Act 2008 (No.   100 , 2008)

Schedule   1

2   Application

The amendment made by this Schedule applies to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1   July 2008 .