A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

68   Paragraph 51-40(1)(b)

Repeal the paragraph, substitute:

(b) the *company that is the joint venture operator at the time the adjustment arises had the adjustment.