13‑10 Adjustments13‑10 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.