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.