#### 27‑25 GST groups and GST joint ventures (1) A \*member of a \*GST group is to be treated, for the purposes of this Division, as if Subdivision 48‑B of the \*GST Act (other than subsections 48‑45(3) and (4)) did not apply to that member. (2) A \*participant in a \*GST joint venture is to be treated, for the purposes of this Division, as if Subdivision 51‑B of the \*GST Act did not apply to that participant.

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Section 27‑25 GST groups and GST joint ventures - Income Tax Assessment Act 1997 - 27‑25 GST groups and GST joint ventures — Zoe