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A New Tax System (Goods and Services Tax) Act 1999
86‑20 Recipients who are participants in86‑20 Recipients who are participants in GST joint ventures
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86‑20 Recipients who are participants in GST joint ventures
(1) If section 86‑5 applies to a *taxable supply but the *recipient of the supply is a *participant in a *GST joint venture and the supply is made, on the recipient’s behalf, by the *joint venture operator of the GST joint venture in the course of activities for which the joint venture was entered into, the GST on the supply: (a) is payable by the joint venture operator; and (b) is not payable by the participant. (2) This section has effect despite sections 48‑40, 51‑30 and 86‑5 (which are about who is liable for GST).