A New Tax System (Luxury Car Tax Imposition—General) Act 1999

The A New Tax System (Luxury Car Tax Imposition —General) Act 1999 is an act that implements a luxury car tax in Australia, excluding it from customs and excise duties. The act commences on July 1, 2000, and imposes a 33% rate of luxury car tax payable under the A New Tax System (Luxury Car Tax) Act 1999. The rate is only applied to the value of the car exceeding the luxury car tax threshold in that Act.

The act does not impose a tax on property of any kind belonging to a State, as defined in section 114 of the Constitution.

This compilation includes amendments up to Act No. 100 of 2008.