A New Tax System (Luxury Car Tax) Act 1999
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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