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A New Tax System (Luxury Car Tax) Act 1999
15‑15 Previously attributed luxury car t15‑15 Previously attributed luxury car tax amounts
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15‑15 Previously attributed luxury car tax amounts
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.