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/usr/share/GNUstep/Makefiles/subproject.make is in gnustep-make 2.6.2-2.1ubuntu1.

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#
#   subproject.make
#
#   Makefile rules to build GNUstep-based subprojects (which is not the
#   same thing as aggregate projects!).
#
#   Copyright (C) 2002 Free Software Foundation, Inc.
#
#   Author:  Nicola Pero <nicola@brainstorm.co.uk>
#
#   This file is part of the GNUstep Makefile Package.
#
#   This library is free software; you can redistribute it and/or
#   modify it under the terms of the GNU General Public License
#   as published by the Free Software Foundation; either version 3
#   of the License, or (at your option) any later version.
#   
#   You should have received a copy of the GNU General Public
#   License along with this library; see the file COPYING.
#   If not, write to the Free Software Foundation,
#   51 Franklin Street, Fifth Floor, Boston, MA 02110-1301, USA.

ifeq ($(GNUSTEP_INSTANCE),)
include $(GNUSTEP_MAKEFILES)/Master/subproject.make
else

ifeq ($(GNUSTEP_TYPE),subproject)
include $(GNUSTEP_MAKEFILES)/Instance/subproject.make
endif

endif