A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
84 Paragraph 48-40(2)(a)
Repeal the paragraph, substitute:
(a) a supply that an entity makes to another *member of the same *GST group is treated as if it were not a *taxable supply, unless:
(i) it is a taxable supply because of Division 84 (which is about offshore supplies other than goods or real property); or
(ii) the entity is a participant in a *GST joint venture and acquired the thing supplied from the *joint venture operator for the joint venture; and
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