Australia Customs Notice 2019/36 advises the A New Tax System (Luxury Car Tax) Act 1999 has been amended to remove liability for luxury car tax on cars that are exported and then re-imported following service, repair or refurbishment overseas. Please contact us for further information or assistance.
You can view the entire customs notice at the below link:
https://www.abf.gov.au/help-and-support-subsite/CustomsNotices/2019-36.pdf