Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.10

  (1)   If a * non - resident makes a * creditable acquisition or * creditable importation through a * resident agent:

  (a)   the agent is entitled to the input tax credit on the acquisition or importation; and

  (b)   the non - resident is not entitled to the input tax credit on the acquisition or importation.

  (2)   This section has effect despite sections   11 - 20 and 15 - 15 (which are about who is entitled to input tax credits).