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A New Tax System (Luxury Car Tax) Act 1999

Part 3 - Paying the luxury car tax  

Division 16 - GST groups and GST joint ventures  

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16-1   What this Division is about  

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The representative member of a GST group deals with all of the luxury car tax liabilities and entitlements of the group. The joint venture operator of a GST joint venture deals with the luxury car tax liabilities and entitlements arising from the operator's dealings on behalf of the other participants in the joint venture.

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