A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 83 - Non-residents making supplies connected with the indirect tax zone  

83-15   Recipients who are participants in GST joint ventures  

If section 83-5 applies to a * taxable supply but the * recipient of the supply is a * participant in a * GST joint venture and the supply is made, on the recipient's behalf, by the * joint venture operator of the GST joint venture in the course of activities for which the joint venture was entered into, the GST on the supply:

(a) is payable by the joint venture operator; and

(b) is not payable by the participant.

This section has effect despite section 83-5 .

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