Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_44:p3
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 44 (pt 3/5)
Character Range: 41207–43863

a GST joint venture applied, in accordance with section 51‑70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
 (i) approve another entity as an additional participant in the joint venture; or
 (ii) revoke the approval of one of the participants in the joint venture as a participant in the joint venture; or
 (iii) approve another entity that satisfies the requirements of paragraphs 51‑10(c) and (f) of that Act as the joint venture operator of the joint venture; and
 (b) the application did not contain a request (however described) for the Commissioner to decide under section 51‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
 (c) the Commissioner:
 (i) did not give the approval, or revoke the approval, as requested in the application; and
 (ii) did not refuse the application;
  before that commencement;
then, on and after that commencement, the joint venture is taken to continue in existence as if:
 (d) the Commissioner has been notified, in accordance with section 51‑70 of that Act as amended by this Act, that the corresponding action referred to in paragraph 51‑70(1)(a), (b) or (c) of that Act as so amended has been taken; and
 (e) the action took effect on the date of effect specified in the application.
(6) If:
 (a) before the commencement of this item, the joint venture operator of a GST joint venture applied, in accordance with section 51‑70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
 (i) approve another entity as an additional participant in the joint venture; or
 (ii) revoke the approval of one of the participants in the joint venture as a participant in the joint venture; or
 (iii) approve another entity that satisfies the requirements of paragraphs 51‑10(c) and (f) of that Act as the joint venture operator of the joint venture; and
 (b) the application contained a request (however described) for the Commissioner to decide under section 51‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
 (c) the Commissioner:
 (i) did not give the approval, or revoke the approval, as requested in the application; and
 (ii) did not refuse the application;
  before that commencement;
then:
 (d) an application is taken to have been made to the Commissioner, under section 51‑75 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and
 (e) if the Commissioner decides, under that section as so amended,