Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_58:p2
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 58 (pt 2/2)
Character Range: 53013–53769

under this subsection in relation to the indirect tax sharing agreement (whether before, when or after an indirect tax amount to which the agreement relates becomes payable); and
 (b) the notice requires the joint venture operator to give the Commissioner a copy of the agreement in the *approved form within 14 days after the notice is given; and
 (c) the Commissioner does not receive a copy of the agreement by the time required.
 (1E) Subsection (1A) does not apply if, apart from this subsection, the requirements of subsection (1A) would be satisfied in relation to 2 or more agreements:
 (a) that were entered into by the *joint venture operator; and
 (b) that relate to the same tax period.

Criminal liability of participants in GST joint ventures