Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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).