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

39   Section 195-1 (definition of participant)

Repeal the definition, substitute:

participant , in relation to a *GST joint venture, has the meaning given by section 51-7.