70-15
CurrentConsolidating joint venture returns
Chapter 4Common rules
Part 4-3Special rules about entities
Division 70Special rules about entities
Subdivision 70-ASpecial rules about entities and how they are organised
70-15 Consolidating joint venture returns
If, under section 51‑52 of the *GST Act, an election is in force to consolidate a *joint venture operator’s *GST returns relating to its *GST joint ventures, the operator must consolidate its returns under this Act relating to the joint ventures.
This Act’s bill:Explanatory memorandumSecond reading speech
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