Document ID: chunk:federal_register_of_legislation:C2017A00015:clause:3_3
Version: federal_register_of_legislation:C2017A00015
Segment Type: clause
Provision Reference: sch 3 cl 3
Character Range: 16999–17763

3  After subsection 15‑30(3)
Insert:
 (3A) You have an increasing luxury car tax adjustment if:
 (a) you were supplied with a *luxury car; and
 (b) you had a *decreasing luxury car tax adjustment under subsection (1A) in relation to the supply; and
 (c) either:
 (i) you use the car (or permit it to be used), and that use would have prevented a decreasing luxury car tax adjustment arising under that subsection if it had been your purpose in acquiring 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.