(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--Customs) Act 1999
Note 1
The A New Tax System (Luxury Car Tax Imposition--Customs) Act 1999 as shown in this compilation comprises Act No. 77, 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
Act | Number | Date | Date of commencement | Application, saving or transitional provisions | |
A New Tax System (Luxury Car Tax Imposition--Customs) Act 1999 | 77, 1999 | 8 July 1999 | 1 July 2000 |
| |
A New Tax System (Luxury Car Tax Imposition--Customs) Amendment Act 2008 | 98, 2008 | 3 Oct 2008 | Schedule 1: (a) | Sch. 1 (item 2) | |
(a) Subsection 2(1) (item 2) of the A New Tax System (Luxury Car Tax Imposition--Customs) 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.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
2. Schedule 1 | Immediately after the commencement of the Tax Laws Amendment (Luxury Car Tax) Act 2008 . | 3 October 2008 |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
S. 4 .................... | am. No . 98, 2008 |
Table A
Application, saving or transitional provisions
A New Tax System (Luxury Car Tax Imposition--Customs) Amendment Act 2008 (No. 98, 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 .