Commonwealth Consolidated Acts
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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.20
Resident agents are required to be registered
(1) A * resident agent who is acting as agent for a * non -
resident is required to be registered if the non - resident is * registered or
* required to be registered.
(2) The section has effect despite section 23 - 5 (which
is about who is required to be registered).
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