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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 27 - Effect of input tax credits etc. on deductions    View history reference

Subdivision 27-A - General    View history reference

SECTION 27-25  GST groups and GST joint ventures  

 View history reference

27-25(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 subsections 48-45(3) and (4)) did not apply to that member.

27-25(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 did not apply to that participant.

Archived:

S 27-30 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 219, effective 14 September 2006.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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