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Fuel Tax Act 2006
70‑15 Consolidating joint venture return70‑15 Consolidating joint venture returns
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70‑15 Consolidating joint venture returns
If, under section 51‑52 of the *GST Act, an election is in force to consolidate a *joint venture operator’s *GST returns relating to its *GST joint ventures, the operator must consolidate its returns under this Act relating to the joint ventures.