Document ID: chunk:federal_register_of_legislation:C2017A00015:clause:3_2
Version: federal_register_of_legislation:C2017A00015
Segment Type: clause
Provision Reference: sch 3 cl 2
Character Range: 16476–16999

2  After subsection 15‑30(1)
Insert:
 (1A) You have a decreasing luxury car tax adjustment if:
 (a) you are supplied with a *luxury car; and
 (b) luxury car tax is payable on the supply; and
 (c) you are *registered at the time of the supply; and
 (d) were you to *import the car for the same purpose as your purpose in acquiring it, luxury car tax would, because of paragraph 7‑10(3)(ba), not be payable on the importation; and
 (e) you do not intend to use the car, or permit it to be used, other than for that purpose.