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A New Tax System (Luxury Car Tax) Act 1999
16‑25 Additional net amounts relating to16‑25 Additional net amounts relating to GST joint ventures
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#### 16‑25 Additional net amounts relating to GST joint ventures
The additional net amount relating to a \*GST joint venture in section 51‑45 of the \*GST Act:
(a) is increased by the amount of any luxury car tax on \*taxable supplies of luxury cars for which the \*joint venture operator is liable because of section 16‑15; and
(b) is increased or decreased (as the case requires) by the amount of any \*luxury car tax adjustments that are adjustments of the joint venture operator because of section 16‑20.