Summary
Amends the: A New Tax System (Goods and Services Tax) Act 1999 and Taxation Administration Act 1953 in relation to: the formation and subsequent changes of GST groups and joint ventures; and indirect tax sharing agreements for GST groups and joint ventures; A New Tax System (Goods and Services Tax) Act 1999, Excise Act 1901, Income Tax Assessment Act 1997 and Taxation Administration Act 1953 to include indirect tax rulings and excise advice in the general rulings regime; and A New Tax System (Goods and Services Tax) Act 1999 in relation to the requirements for tax invoices.