Commonwealth Numbered Acts

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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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