Federal Register of Legislation
A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999
Act No. 77 of 1999 as amended
This compilation was prepared on 13 October 2008 taking into account amendments up to Act No. 98 of 2008
The text of any of those amendments not in force on that date is appended in the Notes section
The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing, Attorney‑General's Department, Canberra
Contents 1 Short title [see Note 1]........................... 2 Commencement............................... 3 Imposition.................................. 4 Rate...................................... 5 Act does not impose a tax on property of a State............
Notes An Act to implement A New Tax System by imposing a luxury car tax, so far as that tax is a duty of customs
1 Short title [see Note 1]
This Act may be cited as the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999.
2 Commencement
This Act commences on 1 July 2000.
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.
4 Rate
The rate of luxury car tax payable under the A New Tax System (Luxury Car Tax) Act 1999 is 33%.
Note: Luxury car tax is only calculated on the value of the car that exceeds the luxury car tax threshold in that Act.
5 Act does not impose a tax on property of a State
(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
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