Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 76, 1999
Compilation No. 27
Compilation date: 1 April 2025
Includes amendments: Act No. 29, 2025
About this compilation
This compilation
This is a compilation of the A New Tax System (Luxury Car Tax) Act 1999 that shows the text of the law as amended and in force on 1 April 2025 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
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)
2-25Administration, 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
9-25Quote 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
13-15Attribution 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
13-20Paying assessed luxury car tax on taxable importations of luxury cars
13-25Security 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
21-10Agreement 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
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
76, 1999 | 8 July 1999 | 1 July 2000 (s 1-2) |
| |
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 | 176, 1999 | 22 Dec 1999 | Sch 1 (items 169-186, 188, 191-202): 1 July 2000 (s 2(3)) | -- |
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 | 177, 1999 | 22 Dec 1999 | Sch 1 (items 163-169): 1 July 2000 (s 2(3)) | -- |
44, 2000 | 3 May 2000 | Sch 3 (items 2, 3): 22 Dec 1999 (s 2(1)) | -- | |
92, 2000 | 30 June 2000 | Sch 11 (item 16F): 1 July 2000 (s 2(7)) | -- | |
as amended by |
|
|
|
|
Taxation Laws Amendment Act (No. 8) 2000 | 156, 2000 | 21 Dec 2000 | Sch 7 (item 18): 30 June 2000 (s 2(7)) | -- |
Taxation Laws Amendment Act (No. 8) 2000 | 156, 2000 | 21 Dec 2000 | Sch 2 (items 13-18, 25(2)) and Sch 6 (items 42, 43, 49(1)): 21 Dec 2000 (s 2(1)) | Sch 2 (item 25(2)) and Sch 6 (item 49(1)) |
Corporations (Repeals, Consequentials and Transitionals) Act 2001 | 55, 2001 | 28 June 2001 | s 4-14 and Sch 3 (item 35): 15 July 2001 (s 2(3) and gaz 2001, No S285) | s 4-14 |
New Business Tax System (Capital Allowances-Transitional and Consequential) Act 2001 | 77, 2001 | 30 June 2001 | Sch 2 (items 15, 488(1)): 30 June 2001 (s 2(1)) | Sch 2 (item 488(1)) |
as amended by |
|
|
|
|
Taxation Laws Amendment Act (No. 5) 2002 | 119, 2002 | 2 Dec 2002 | Sch 3 (item 97): 30 June 2001 (s 2(1) item 9) | -- |
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 | 10, 2005 | 22 Feb 2005 | Sch 1 (item 16): 1 July 2005 (s 2(1) item 5) | -- |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Sch 7 (items 18-23): 22 June 2006 (s 2(1) item 6) | -- |
Fuel Tax (Consequential and Transitional Provisions) Act 2006 | 73, 2006 | 26 June 2006 | Sch 5 (items 140-142): 1 July 2006 (s 2(1) item 21) | -- |
101, 2008 | 3 Oct 2008 | 3 Oct 2008 (s 2) | Sch 1 (item 10) and Sch 2 (item 6) | |
as amended by |
|
|
|
|
Tax Laws Amendment (Luxury Car Tax-Minor Amendments) Act 2008 | 150, 2008 | 11 Dec 2008 | Sch 1 (item 8): 3 Oct 2008 (s 2(1) item 3) | -- |
Tax Laws Amendment (Luxury Car Tax-Minor Amendments) Act 2008 | 150, 2008 | 11 Dec 2008 | Sch 1 (items 1-5): 11 Dec 2008 (s 2(1) item 2) | Sch 1 (item 5) |
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 | 20, 2010 | 24 Mar 2010 | Sch 5 (items 4, 5): 24 Mar 2010 (s 2(1) item 6) | Sch 5 (item 5) |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 | 56, 2010 | 3 June 2010 | Sch 6 (item 109): 3 June 2010 (s 2(1) item 20) | -- |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Sch 4 (items 11-16): 27 June 2011 (s 2(1) item 8) | Sch 4 (item 16) |
39, 2012 | 15 Apr 2012 | Sch 1 (items 6, 7, 130-142, 239) and Sch 3 (items 8, 9): 1 July 2012 (s 2(1) items 2, 7) | Sch 1 (item 239) | |
Customs Tariff Amendment (Schedule 4) Act 2012 | 138, 2012 | 25 Sep 2012 | Sch 2 (items 4, 6): 1 Mar 2013 (s 2(1) item 2) | Sch 2 (item 6) |
62, 2014 | 30 June 2014 | Sch 7 (item 123) and Sch 14: 1 July 2014 (s 2(1) items 6, 14) | Sch 14 | |
as amended by |
|
|
|
|
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 | 36, 2015 | 13 Apr 2015 | Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2) | Sch 7 |
as amended by |
|
|
|
|
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2) | -- |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2) | -- |
2, 2015 | 25 Feb 2015 | Sch 4 (items 38-47, 79): 25 Feb 2015 (s 2(1) item 6) | Sch 4 (item 79) | |
Statute Law Revision Act (No. 1) 2016 | 4, 2016 | 11 Feb 2016 | Sch 4 (item 333): 10 Mar 2016 (s 2(1) item 6) | -- |
61, 2016 | 23 Sept 2016 | Sch 2 (items 1, 2): 21 Oct 2016 (s 2(1) item 1) | -- | |
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 | 15, 2017 | 28 Feb 2017 | Sch 3: 28 Feb 2017 (s 2(1) item 4) | Sch 3 (item 6) |
Road Vehicle Standards (Consequential and Transitional Provisions) Act 2018 | 164, 2018 | 10 Dec 2018 | Sch 4 (item 2): 1 July 2021 (s 2(1) item 5) | -- |
65, 2019 | 13 Sept 2019 | Sch 3: 1 Oct 2019 (s 2(1) item 2) | Sch 3 (item 2) | |
Treasury Laws Amendment (2019 Measures No. 2) Act 2019 | 94, 2019 | 28 Oct 2019 | Sch 2: 1 Jan 2020 (s 2(1) item 3) | Sch 2 (item 3) |
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 | 127, 2021 | 7 Dec 2021 | Sch 3 (item 46): 1 Jan 2022 (s 2(1) item 5) | -- |
Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 | 29, 2025 | 27 Mar 2025 | Sch 1: 1 Apr 2025 (s 2(1) item 2) | Sch 1 (item 4) |
Provision affected | How affected |
Part 1 |
|
Division 2 |
|
s 2-10............. | am No 101, 2008; No 39, 2012 |
s 28pt">-25............. | am No 73, 2006; No 39, 2012 |
Division 3 |
|
s 3-5.............. | am No 2, 2015 |
Part 2 |
|
Division 5 |
|
s 5-10............. | am No 176, 1999; No 2, 2015 |
s 5-15............. | am No 101, 2008 |
s 5-20............. | am No 176, 1999; No 156, 2000; No 41, 2011 |
Division 7 |
|
s 7-10............. | am No 176 and 177, 1999; No 156, 2000; No 138, 2012; No 15, 2017 |
s 7-15............. | am No 176, 1999; No 101, 2008; No 2, 2015 |
s 7-20............. | ad No 156, 2000 |
| am No 2, 2015; No 65, 2019 |
Division 9 |
|
s 9-10............. | am No 4, 2016; No 61, 2016 |
s 9-20............. | am No 56, 2010 |
s 9-30............. | am No 61, 2016 |
Part 3 |
|
Division 13 |
|
Subdivision 13-A |
|
s 13-5............. | am No 39, 2012 |
s 13-15............ | am No 156, 2000 |
Subdivision 13-B |
|
Subdivision 13-B heading | rs No 39, 2012 |
s 13-20............ | am No 176, 1999; No 44, 2000; No 73, 2006; No 39, 2012 |
s 138pt">-25............ | am No 176, 1999; No 156, 2000; No 39, 2012 |
Division 15 |
|
Subdivision 15-A |
|
s 15-5............. | am No 176, 1999 |
Subdivision 15-B |
|
s 15-30............ | am No 15, 2017 |
s 158pt">-35............ | am No 15, 2017 |
Subdivision 15-C |
|
s 15-40............ | am No 176, 1999; No 177, 1999 |
s 158pt">-45............ | am No 176, 1999; No 177, 1999 |
Division 16 |
|
Division 16............... | ad No 176, 1999 |
s 16-1............. | ad No 176, 1999 |
Subdivision 16-A |
|
s 16-5............. | ad No 176, 1999 |
s 16-10............ | ad No 176, 1999 |
Subdivision 16-B |
|
s 16-15............ | ad No 176, 1999 |
s 16-20............ | ad No 176, 1999 |
s 168pt">-25............ | ad No 176, 1999 |
Division 17 |
|
s 17-15............ | ad No 20, 2010 |
Division 18 |
|
Division 18............... | ad No 101, 2008 |
s 18-1............. | ad No 101, 2008 |
s 18-5............. | ad No 101, 2008 |
| am No 150, 2008; No 94, 2019 |
s 18-10............ | ad No 101, 2008 |
| am No 150, 2008; No 94, 2019 |
s 18-15............ | ad No 101, 2008 |
s 18-20............ | ad No 101, 2008 |
Part 4 |
|
Division 21 |
|
s 21-1............. | am No 58, 2006 |
Part 5 |
|
Division 25 |
|
Division 25 heading.......... | rs No 176, 1999 |
s 25-1............. | am No 176, 1999; No 92, 2000; No 77, 2001; No 101, 2008; No 164, 2018; No 29, 2025 |
s 25-5............. | rep No 176, 1999 |
Division 27 |
|
s 27-1............. | am No 176, 1999; No 177, 1999; No 156, 2000; No 55, 2001; No 10, 2005; No 58, 2006; No 101, 2008; No 41, 2011; No 39, 2012; No 62, 2014; No 2, 2015 |
| ed C25 |
| am No 127, 2021 |