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A New Tax System (Luxury Car Tax) Act 1999
16‑10 Luxury car tax adjustments16‑10 Luxury car tax adjustments
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#### 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).