A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
68 Paragraph 51-40(1)(b)
Repeal the paragraph, substitute:
(b) the *company that is the joint venture operator at the time the adjustment arises had the adjustment.