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).