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

51   Subsection 51-30(1) (note)

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


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).