Brief

The A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999 is an Australian law that imposes a luxury car tax. The law commences on July 1, 2000, and sets the rate of luxury car tax at 33%. It does not impose a tax on property belonging to a State. The Act has been amended by the A New Tax System (Luxury Car Tax Imposition — Customs) Amendment Act 2008, which changed the commencement date and introduced new provisions.

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Australian Government - Federal Register of Legislation

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