Commonwealth Consolidated Acts

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

             (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.