Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 86.20

             (1)  If section 86-5 applies to a * taxable supply but the * recipient of the supply is a * participant in a * GST joint venture and the supply is made, on the recipient's behalf, by the * joint venture operator of the GST joint venture in the course of activities for which the joint venture was entered into, the GST on the supply:

                     (a)  is payable by the joint venture operator; and

                     (b)  is not payable by the participant.

             (2)  This section has effect despite sections 48-40, 51-30 and 86-5 (which are about who is liable for GST).