A New Tax System (Luxury Car Tax) Act 1999

Part 3 - Paying the luxury car tax  

Division 13 - Paying the luxury car tax  

Subdivision 13-A - Net amounts and adjustments  

13-10   Adjustments  

(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.