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
37 Section 195-1 (definition of joint venture operator)
Repeal the definition, substitute:
joint venture operator , of a *GST joint venture, is the entity last nominated in relation to the joint venture as mentioned in paragraph 51-5(1)(ea) or 51-70(1)(c), but does not include an entity that does not satisfy the requirements of paragraphs 51-10(c) and (f).
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