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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 51.10

Participation requirements of a GST joint venture

                   An entity satisfies the participation requirements for a * GST joint venture, or a proposed GST joint venture, if the entity:

                     (a)  participates in, or intends to participate in, the joint venture; and

                     (b)  is a party to a joint venture agreement with all the other entities participating in, or intending to participate in, the joint venture; and

                     (c)  is * registered; and

                      (f)  accounts on the same basis as all those other participants.



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