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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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