Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 51.50

  (1)   The * joint venture operator of a * GST joint venture must, in relation to each * GST joint venture of the joint venture operator, give to the Commissioner a * GST return for each tax period applying to the joint venture operator.

  (2)   However, while an election made by the * joint venture operator under section   51 - 52 has effect, the joint venture operator must, in relation to all the * GST joint ventures for which the joint venture operator is the joint venture operator, give to the Commissioner a single * GST return for each tax period applying to the joint venture operator.

  (3)   This section has effect despite section   31 - 5 (which is about who must give GST returns).