Income Tax Assessment Act 1997
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View history notePt 2-1 inserted by No 121 of 1997.
Div 17 inserted by No 176 of 1999.
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 paragraph 48-40(2)(a) and subsection 48-40(3) ) did not apply to that member.
17-20(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 (other than subsections 51-30(2) and (3)) did not apply to that participant.
S 17-20 inserted by No 176 of 1999.
Archived:
S 17-25 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 216, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
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