Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.5

  (1)   GST payable on a * taxable supply or * taxable importation made by a * non - resident through a * resident agent:

  (a)   is payable by the agent; and

  (b)   is not payable by the non - resident.

  (2)   This section has effect despite sections   9 - 40 and 13 - 15 (which are about liability for GST).

  (3)   However, this section does not apply to a * taxable supply if:

  (a)   apart from this section, the * non - resident would not be liable to pay GST on the supply; or

  (b)   the non - resident makes the supply through an * enterprise that the non - resident * carries on in the indirect tax zone.