(1)

The luxury car tax payable by you on a ^* taxable supply of a luxury car is attributable to the same ^* tax period, or tax periods, applying to you as the tax period or tax periods to which:

(a)

if the ^* supply is a ^* taxable supply—the taxable supply is attributable; or

(b)

if the supply is not a taxable supply—the supply would be attributable if it were a taxable supply.

Note: For the basic rules on attribution of taxable supplies, see section 29-5 of the GST Act.

(2)

A ^* luxury car tax adjustment that you have is attributable to the same ^* tax period, or tax periods, applying to you as the tax period or tax periods to which:

(a)

if the luxury car tax adjustment is an ^* adjustment—the adjustment is attributable; or

(b)

if the luxury car tax adjustment is not an adjustment—the luxury car tax adjustment would be attributable if it were an adjustment.

Note: For the basic rules on attribution of adjustments, see section 29-20 of the GST Act.

Subdivision 13-B—Paying luxury car tax on taxable importations of luxury cars