Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 17.20

  (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 paragraph   48 - 40(2)(a) and subsection   48 - 40(3)) did not apply to that member.

  (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 (other than subsections   51 - 30(2) and (3)) did not apply to that participant.