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23 Aug 077 Joint venture operators' taxable supplies of non-product sales income - PS LA 2007/2 (GA)

On 22 August 2007, the ATO issued Practice Statement PS LA 2007/2 (GA) entitled "GST joint venture operators in the mining and petroleum industries accounting for the GST on taxable supplies that generate non-product sales income". The purpose of the Practice Statement is to outline the circumstances in which the joint venture operator of a GST joint venture in the mining or petroleum industry can account for the GST on taxable supplies it makes on behalf of the participants in the joint venture that generate non-product sales income.

For a copy of PS LA 2007/2 (GA), go here

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