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Reference
PUB00530
Open Date
06 May 2026
Closing Date
17 Jun 2026
Status
Current

GST – Types of unincorporated bodies

Some GST rules apply specifically to unincorporated bodies and not to co-ownership or cost-sharing arrangements.  Other specific rules apply only to joint ventures.  This interpretation guideline discusses the nature of various types of unincorporated bodies, with the aim of assisting taxpayers to determine which GST rules apply to their arrangement. 

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