Document ID: chunk:federal_register_of_legislation:C2017A00015:clause:3_4
Version: federal_register_of_legislation:C2017A00015
Segment Type: clause
Provision Reference: sch 3 cl 4
Character Range: 17763–18459

4  After subsection 15‑35(3)
Insert:
 (3A) You have an increasing luxury car tax adjustment if:
 (a) you *imported a *luxury car; and
 (b) no luxury car tax was payable on the importation because of paragraph 7‑10(3)(ba); and
 (c) either:
 (i) you use the car (or permit it to be used), and that use would have prevented that paragraph applying if it had been your purpose in importing the car; or
 (ii) you supply the car to another entity.
 (3B) However, subparagraph (3A)(c)(ii) does not apply if luxury car tax would, because of paragraph 7‑10(3)(ba), not have been payable if the other entity had instead *imported the car for the same purpose as its purpose in acquiring the car from you.