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

2   Subdivision 48-A (heading)

Repeal the heading, substitute:

Subdivision 48-A - Formation and membership of GST groups