Commonwealth Consolidated Acts

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 16.15

  (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).