Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner need not * register a * non - resident if the Commissioner is satisfied that the non - resident's * GST turnover would not meet the * registration turnover threshold but for the * taxable supplies of the non - resident that are taxable supplies to which section 83 - 5 applies.
(2) It does not matter whether the * non - resident is * required to be registered.
(3) This section has effect despite section 25 - 5 (which is about when the Commissioner must register an entity).