13‑15 Attribution rules for taxable supp13‑15 Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments

#### 13‑15 Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments (1) The luxury car tax payable by you on a \*taxable supply of a luxury car is attributable to the same \*tax period, or tax periods, applying to you as the tax period or tax periods to which: (a) if the \*supply is a \*taxable supply—the taxable supply is attributable; or (b) if the supply is not a taxable supply—the supply would be attributable if it were a taxable supply. > Note: For the basic rules on attribution of taxable supplies, see section 29‑5 of the GST Act. (1A) The luxury car tax payable by you on a \*taxable supply of a luxury car that is supplied by way of lease or hire is entirely attributable to the first \*tax period to which the supply of the car is attributable. This subsection has effect despite section 156‑5 of the \*GST Act. > Note: Under that section, the luxury car tax could otherwise be payable on a periodic basis. (2) A \*luxury car tax adjustment that you have is attributable to the same \*tax period, or tax periods, applying to you as the tax period or tax periods to which: (a) if the luxury car tax adjustment is an \*adjustment—the adjustment is attributable; or (b) if the luxury car tax adjustment is not an adjustment—the luxury car tax adjustment would be attributable if it were an adjustment. > Note: For the basic rules on attribution of adjustments, see section 29‑20 of the GST Act.