A New Tax System (Luxury Car Tax) Act 1999
Part 3
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Paying the luxury car tax
Division 15
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Adjustments
15-1
What this Division is about
Circumstances that occur after the supply or importation of a car may mean that too much or too little luxury car tax was imposed. Accordingly, adjustments are made to increase or decrease the net amount. Adjustments can be made by the supplier, the recipient or the importer, depending upon the circumstances.
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