(1) Any * adjustment relating to any supply, acquisition or importation that the * joint venture operator of a * GST joint venture makes, on behalf of another entity that is a * participant in the joint venture, in the course of activities for which the joint venture was entered into is to be treated as if:
(a) the participant did not have the adjustment; and
(b) the entity that is the joint venture operator at the time the adjustment arises had the adjustment.
(2) This section has effect despite section 17 - 10 (which is about the effect of adjustments on net amounts).