Miscellaneous 1998

In practice: All the options - your L-plates for the new motor vehicle sales tax arrangements

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 1998

The ATO has "formalised" its long-standing arrangement with the motor vehicle industry for the calculation of sales tax. The new, formal agreement under STAA s 43 is significant for two main reasons: (i) it replaces the previous, informal understanding; and (ii) it contains new provisions, commencing 1 May 1998, in respect of what the agreement refers to as "upgrades and modifications".

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 1998

Share this page