A New Tax System (Luxury Car Tax) Act 1999
View history note
Hide history noteLuxury 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).
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