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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).