Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.