DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)
View history note
Hide history noteFor the purposes of this Chapter, if, assuming that the parties to a joint venture were partners in a partnership, the partnership would be taken to carry out a project in Australia, the project is taken to be a joint venture project.
For the purposes of this Chapter, the part of a joint venture project carried out by an entity who is a party to the joint venture is taken to be a project carried out by the entity in Australia.
Example:
| entity A's
project = entity A's part of the joint venture project |
entity B's
project = entity B's part of the joint venture project |
Subsection (2) has effect in spite of section 7 .
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