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s 5

Act does not impose a tax on property of a State

In force

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-Excise) Act 1999

Note 1

The A New Tax System (Luxury Car Tax Imposition-Excise) Act 1999 as shown in this compilation comprises Act No. 78, 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-Excise) Act 1999 78, 1999 8 July 1999 1 July 2000

A New Tax System (Luxury Car Tax Imposition-Excise) Amendment Act 2008 99, 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-Excise) 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 = repealed rs. = repealed and substituted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. 99, 2008

Table A

Application, saving or transitional provisions

A New Tax System (Luxury Car Tax Imposition-Excise) Amendment Act 2008 (No. 99, 2008)

Schedule 1

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Section 5 — Act does not impose a tax on property of a State — A New Tax System (Luxury Car Tax Imposition—Excise) Act 1999 (Commonwealth) — Barrister AI