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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 15.15
Previously attributed luxury car tax amounts
The previously attributed luxury car tax amount for a supply of a * luxury car
is:
- (a)
- the amount of any luxury car tax that was attributable to a * tax period
in respect of the supply; plus
- (b)
- the sum of any * increasing luxury car tax adjustments, under this
Subdivision, that were previously attributable to a tax period in respect of
the supply; minus
- (c)
- the sum of any * decreasing luxury car tax adjustments, under this
Subdivision, that were previously attributable to a tax period in respect of
the supply.
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