Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME  

Division 17 - Effect of GST etc. on assessable income  

SECTION 17-20   GST groups and GST joint ventures  

17-20(1)    
A ^* member of a ^* GST group is to be treated, for the purposes of this Division, as if Subdivision 48-B of the ^* GST Act (other than paragraph 48-40(2)(a) and subsection 48-40(3) ) did not apply to that member.

17-20(2)    
A ^* participant in a ^* GST joint venture is to be treated, for the purposes of this Division, as if Subdivision 51-B of the ^* GST Act (other than subsections 51-30(2) and (3)) did not apply to that participant.