Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 7   Joint ventures

Income Tax Assessment Act 1997

28   After subsection 960-100(1)

Insert:

(1A) Paragraph (1)(e) does not include a *non-entity joint venture.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).