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
39 Section 195-1 (definition of participant)
Repeal the definition, substitute:
participant , in relation to a *GST joint venture, has the meaning given by section 51-7.