16‑5 Who is liable for luxury car tax16‑5 Who is liable for luxury car tax

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).