A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 3   Commonwealth-State financial arrangements

A New Tax System (Commonwealth-State Financial Arrangements) Act 1999

6   After subsection 5(4)

Insert:

(4A) In making determinations and estimates for the purposes of subsection (2), the Commissioner must make such adjustments as are necessary to ensure that any effect that the luxury car tax law or wine equalisation tax law would otherwise have on the amounts of GST, and the amounts attributable to GST, is removed.