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  

16-5   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 , for which a * member of a * GST group would (apart from this section) be liable:

(a) is payable by the * representative member ; and

(b) is not payable by the member that would otherwise be liable (unless the member is the representative member).

(2)    
However, if the member is not the *representative member of the * GST group , this section only applies to luxury car tax payable on a * taxable importation of a luxury car if the tax is payable at a time when luxury car tax on * taxable supplies of luxury cars is normally payable by the representative member.

(3)    
This section has effect despite sections 5-5 and 7-5 (which are about liability for luxury car tax).