A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 2   Amendment of the A New Tax System (Luxury Car Tax) Act 1999

200   Section 27-1

Insert:

participant , in relation to a *GST joint venture, has the meaning given by section 195-1 of the *GST Act.