AEVA

Australian Electric Vehicle Association

ATO

Australian Taxation Office

BAS

business activity statement

the bill

Treasury Laws Amendment (Tax Incentives and Integrity Bill) 2024

the committee

Senate Economics Legislation Committee

CPI

Consumer Price Index

FCAI

Federal Chamber of Automotive Industries

GIC

general interest charge

government

Australian Government

ITAA

Income Tax Assessment Act 1997

the Joint Submitters

Chartered Accountants Australia and New Zealand, the Institute of Public Accountants, the National Tax and Accountants' Association, and the SMSF Association

LCT

luxury car tax

LCTA

New Tax System (Luxury Car Tax) Act 1999

MYEFO

Mid‑Year Economic and Fiscal Outlook

PHEVs

plug‑in hybrid electric vehicles

SIC

shortfall interest charge

the Treasury

Department of the Treasury

TJNA

Tax Justice Network Australia