Legislative developments – 2010 – GST groups and GST joint ventures

Summary

  • Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010 received royal assent on 28 June 2010.  Entities are able to, on any day during a tax period, form, change and dissolve a GST group or GST joint venture, change a representative member or joint venture operator, also entities are able to enter into indirect tax sharing agreements

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Legislation

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