Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

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

3   At the end of subsection 51-30(1)

Add:

Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444-80 in Schedule 1 to the Taxation Administration Act 1953).