A New Tax System (Luxury Car Tax) Act 1999

Part 3 - Paying the luxury car tax  

Division 16 - GST groups and GST joint ventures  

Subdivision 16-A - Members of GST groups  

16-10   Luxury car tax adjustments  

(1)    
Any * luxury car tax adjustment that a * member of a * GST group has is to be treated as if:

(a) that member did not have the adjustment (unless that member is the *representative member); and

(b) the representative member had the adjustment.

(2)    
This section has effect despite section 13-10 (which is about the effect of luxury car tax adjustments on net amounts).