Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 1   GST groups and GST joint ventures

Part 2   Indirect tax sharing agreements

A New Tax System (Goods and Services Tax) Act 1999

50   Subsection 48-40(1) (note)

Omit "is" (first occurring), substitute "may be".