Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-3 - SPECIAL RULES ABOUT ENTITIES  

Division 70 - Special rules about entities  

Subdivision 70-A - Special rules about entities and how they are organised  

SECTION 70-15  

70-15   CONSOLIDATING JOINT VENTURE RETURNS  
If, under section 51-52 of the *GST Act, an election is in force to consolidate a *joint venture operator ' s *GST returns relating to its *GST joint ventures, the operator must consolidate its returns under this Act relating to the joint ventures.