A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 3) (89 of 2000)

Schedule 1   Amendments (regulation 3)

[6]   Dictionary, after definition of GST-free

insert

GST group see section 48-5 of the Act.

GST joint venture see section 51-5 of the Act.

GST return see the Dictionary in Part 6-3 of the Act.

joint venture operator , for a GST joint venture, see the Dictionary in Part 6-3 of the Act.


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).