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.


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