INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 27 - Effect of input tax credits etc. on deductions  

Subdivision 27-A - General  

SECTION 27-25   GST groups and GST joint ventures  

27-25(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 subsections 48-45(3) and (4)) did not apply to that member.

27-25(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 did not apply to that participant.


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