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A NEW TAX SYSTEM (LUXURY CAR TAX IMPOSITION--CUSTOMS) ACT 1999 - NOTES

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]....................................................................... 1

2............ Commencement.................................................................................. 1

3............ Imposition.......................................................................................... 1

4............ Rate..................................................................................................... 1

5............ Act does not impose a tax on property of a State.............................. 1

Notes                                                                                                                                               3


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
and year

Date
of Assent

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)
Remainder: Royal Assent

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.


 



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