Commonwealth Consolidated Acts

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 15.30

             (1)  You have a decreasing luxury car tax adjustment if:

                     (a)  you were supplied with a * luxury car; and

                     (b)  luxury car tax was payable on the supply because you did not * quote for the supply; and

                     (c)  you were * registered at the time of the supply; and

                     (d)  you intend to use the car for a * quotable purpose; and

                     (e)  you have only used the car for a quotable purpose.

             (2)  The * decreasing luxury car tax adjustment is equal to the amount of luxury car tax that was payable on the supply.

             (3)  You have an increasing luxury car tax adjustment if:

                     (a)  you were supplied with a * luxury car; and

                     (b)  either:

                              (i)  no luxury car tax was payable on the supply because you * quoted for the supply; or

                             (ii)  you had a decreasing luxury car tax adjustment under subsection (1); and

                     (c)  you use the car for a purpose other than a * quotable purpose.

             (4)  The * increasing luxury car tax adjustment is equal to:

                     (a)  the amount of luxury car tax that the supplier of the car would have had to pay if you had not * quoted for the supply; or

                     (b)  the amount of the * decreasing luxury car tax adjustment;

whichever is relevant.