Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 1 GST groups and GST joint ventures
Part 1 Forming, changing and dissolving GST groups and GST joint ventures
A New Tax System (Goods and Services Tax) Act 1999
36 Section 195-1
formation , in relation to a *GST joint venture, means 2 or more entities becoming *participants in the joint venture as mentioned in subsection 51-7(1).