Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.45

    If you are a * resident agent acting for a * non - resident, subsection   31 - 15(2) does not apply to you in relation to a tax period if, during the tax period:

  (a)   the non - resident made * taxable supplies, or supplies that would have been taxable supplies had they not been * GST - free or * input taxed, through you as agent; or

  (b)   the non - resident made * creditable acquisitions through you as agent.