Document ID: chunk:federal_register_of_legislation:C2022C00033:section:4:p15
Version: federal_register_of_legislation:C2022C00033
Segment Type: section
Provision Reference: s 4 (pt 15/29)
Character Range: 43953–46582

all of the luxury car tax liabilities and entitlements of the group. The joint venture operator of a GST joint venture deals with the luxury car tax liabilities and entitlements arising from the operator's dealings on behalf of the other participants in the joint venture.

Subdivision 16‑A—Members of GST groups

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).

16‑10  Luxury car tax adjustments
 (1) Any *luxury car tax adjustment that a *member of a *GST group has is to be treated as if:
 (a) that member did not have the adjustment (unless that member is the *representative member); and
 (b) the representative member had the adjustment.
 (2) This section has effect despite section 13‑10 (which is about the effect of luxury car tax adjustments on net amounts).

Subdivision 16‑B—Participants in GST joint ventures

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).

16‑20  Luxury car tax adjustments
 (1) Any *luxury car tax adjustment relating to any supply or *importation 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 is to be treated as if:
 (a) the other participant did not have the adjustment; and
 (b) the joint venture operator had the adjustment.
 (2) This section has effect despite section 13‑10 (which