Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 27 - Effect of input tax credits etc. on deductions  

Subdivision 27-A - General  

SECTION 27-25   GST groups and GST joint ventures  

27-25(1)    
A ^* member of a ^* GST group is to be treated, for the purposes of this Division, as if Subdivision 48-B of the ^* GST Act (other than subsections 48-45(3) and (4)) did not apply to that member.

27-25(2)    
A ^* participant in a ^* GST joint venture is to be treated, for the purposes of this Division, as if Subdivision 51-B of the ^* GST Act did not apply to that participant.