A New Tax System (Goods and Services Tax) Act 1999
Note:Division 83 - Non-residents making supplies connected with the indirect tax zone
If section 83-5 applies to a * taxable supply but the * recipient of the supply is a * participant in a * GST joint venture and the supply is made, on the recipient's behalf, by the * joint venture operator of the GST joint venture in the course of activities for which the joint venture was entered into, the GST on the supply:
(a) is payable by the joint venture operator; and
(b) is not payable by the participant. (2)
This section has effect despite section 83-5 .
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