A New Tax System (Luxury Car Tax) Act 1999
View history note
Hide history noteAny * 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).
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