(1) If you cease to be a participant in a GST joint venture, any * adjustment that arises afterwards in relation to a supply, acquisition or importation that the * joint venture operator made on your behalf in the course of activities for which the joint venture was entered into (other than a supply covered by subsection 51 - 30(2)):
(a) is an adjustment that you have; and
(b) is not an adjustment of the entity that is or was the joint venture operator.
(2) This section has effect despite section 51 - 40 (which is about who has adjustments for a GST joint venture).