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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.