Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 7   Joint ventures

Taxation Administration Act 1953

33   Subsection 62(2) (after table item 25)

Insert:

25A

disallowing an election to consolidate GST returns relating to GST joint ventures

subsection 51-52(5)

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).