Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In working out a * non - resident's * current GST turnover or * projected GST turnover in order to determine whether it meets the * registration turnover threshold, if:
(a) the non - resident makes a supply of the services of an employee of the non - resident; and
(b) the * recipient of the supply is the non - resident's * 100% subsidiary; and
(c) the services that the employee performs for the recipient are performed in the indirect tax zone;
disregard the supply to the extent that the payments that the non - resident makes to the employee for performing those services would, if they were made by the recipient, be * withholding payments.
(2) This section does not affect how to work out any * turnover threshold other than the * registration turnover threshold.