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A New Tax System (Goods and Services Tax) Act 1999
51‑10 Participation requirements of a GS51‑10 Participation requirements of a GST joint venture
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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.