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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME    View history reference

Division 17 - Effect of GST etc. on assessable income    View history reference

SECTION 17-20  GST groups and GST joint ventures  

 View history reference

17-20(1)  

A *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 paragraph 48-40(2)(a) and subsection 48-40(3)) did not apply to that member.

17-20(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 (other than subsections 51-30(2) and (3)) did not apply to that participant.

Archived:

S 17-25 repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 216, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.


 



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