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  

16-15   Who is liable for luxury car tax  

(1)    
Luxury car tax payable on a *taxable supply of a luxury car, or a *taxable importation of a luxury car, 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:

(a) is payable by the joint venture operator; and

(b) is not payable by the other participant.

(2)    
This section has effect despite sections 5-5 and 7-5 (which are about liability for luxury car tax).