Document ID: chunk:federal_register_of_legislation:C2010A00091:clause:3_5
Version: federal_register_of_legislation:C2010A00091
Segment Type: clause
Provision Reference: sch 3 cl 5
Character Range: 10344–11086

5  At the end of section 134‑5
Add:
 (3) This subsection applies to the following reasons why your supply of the thing to the other entity was not a *taxable supply:
 (a) you and the other entity are *members of the same *GST group;
 (b) you and the other entity are members of the same *GST religious group;
 (c) you are the *joint venture operator for a *GST joint venture, and the other entity is a *participant in the GST joint venture.
 (4) However:
 (a) paragraph (3)(a) does not apply if you and the payee are *members of the same *GST group when the payment referred to in paragraph (1)(a) is made; and
 (b) paragraph (3)(b) does not apply if you and the payee are members of the same *GST religious group when that payment is made.