A New Tax System (Luxury Car Tax) Act 1999

Part 3 - Paying the luxury car tax  

Division 16 - GST groups and GST joint ventures  

Subdivision 16-A - Members of GST groups  

16-10   Luxury car tax adjustments  

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.

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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