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DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 13
Joint venture projects
13.(1) For the purposes of this Act, if, assuming that the parties to a joint
venture were partners in a partnership, the partnership would be taken to
carry out a project in Australia, the project is taken to be a joint
venture project.
(2) For the purposes of this Act, the part of a joint venture project carried
out by an entity who is a party to the joint venture is taken to be a project
carried out by the entity in Australia. Example:
JOINT VENTURE PROJECT
entity A's entity B's
project = project =
entity A's part of entity B's part of
the joint venture project the joint venture project
(3) Subsection (2) has effect in spite of section 7.
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