Goods and services tax (GST) joint ventures need to demonstrate that they are formed for specific projects. The participants share products or outcomes based on an agreed equity ratio. They do not share sale proceeds or profits.
All participants must be registered and account for GST on the same basis during the life of the joint venture.
The joint venture operator undertakes the administrative detail of notifying us about forming, cancelling or changing details relating to the joint venture.
If a joint venture participant or operator no longer satisfies the eligibility requirements, they need to be removed from the joint venture.
Use this form to notify us that you have:
- formed a GST joint venture
- changed the GST joint venture's operator
- added or removed participants from a GST joint venture
- cancelled a GST joint venture.
You can download this publication in Portable Document Format (PDF).
For details about the information we collect see Privacy notice – GST joint venture – notification of forming, changing or cancelling.
See alsoUse this form to notify us that you have formed or cancelled a goods and services tax (GST) joint venture, changed the GST joint venture's operator, added or removed participants from a GST joint venture.