CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
51Liability of participants in GST joint ventures
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##### 51 Liability of participants in GST joint ventures
(1) The participants in a GST joint venture are jointly and severally liable to pay any amount that is payable under the GST law by the joint venture operator of the joint venture, to the extent that the amount relates to the joint venture.
(2) Any offence against the GST law that:
(a) is committed by the joint venture operator of a GST joint venture; and
(b) relates to the joint venture;
is taken to have been committed by each of the participants in the joint venture.
(3) In a prosecution of a person for an offence that the person is taken to have committed because of subsection (2), it is a defence if the person proves that the person:
(a) did not aid, abet, counsel or procure the relevant act or omission; and
(b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the person).