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-B - Participants in GST joint ventures  

16-20   Luxury car tax adjustments  

Any *luxury car tax adjustment relating to any supply or *importation that the *joint venture operator of a *GST joint venture makes, on behalf of another *participant in the joint venture, in the course of activities for which the joint venture was entered into is to be treated as if:

(a) the other participant did not have the adjustment; and

(b) the joint venture operator 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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