Income Tax Assessment Act 1997
View history note
Hide history noteA * 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.
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