Commonwealth Numbered Acts

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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 13.10

Adjustments
(1)
If you have any * luxury car tax adjustments that are attributable to a * tax period applying to you, alter your * net amount for the period as follows:

(a)
add to that net amount for the period the sum of all the * increasing luxury car tax adjustments (if any) that are attributable to the period;

(b)
subtract from that net amount the sum of all the * decreasing luxury car tax adjustments (if any) that are attributable to the period.

(2)
A * luxury car tax adjustment must be made within 4 years after the supply or * importation to which the adjustment relates.



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