Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Act applies to GST groups, joint ventures, religious practitioners, incapacitated entities, branches, resident agents and non - profit sub - entities in a similar way to the way in which the GST Act applies to those entities.
Government entities that are registered for GST are treated as if they are carrying on an enterprise.
Table of Sections
70 - 5 Application of fuel tax law to GST groups and joint ventures
70 - 10 Entry and exit history rules
70 - 15 Consolidating joint venture returns
70 - 20 Application of fuel tax law to religious practitioners
70 - 25 Application of fuel tax law to incapacitated entities
70 - 30 Application of fuel tax law to GST branches, resident agents and non - profit sub - entities