A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
85 At the end of section 51-1
Note: Provisions for participants in GST joint ventures apply for the wine equalisation tax (see Subdivision 21-C of the A New Tax System (Wine Equalisation Tax) Act 1999) and the luxury car tax (see Subdivision 16-B of the A New Tax System (Luxury Car Tax) Act 1999).