16‑15 Who is liable for luxury car tax16‑15 Who is liable for luxury car tax

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).